1994 (11) TMI 395 - HC - VAT and Sales Tax

Summary

The High Court of Karnataka allowed the appeal in a case involving the Karnataka Sales Tax Act. The Additional Commissioner of Commercial Taxes initiated proceedings against an appellate authority's order for assessment years 1982-83 and 1983-84. The appellant raised objections including limitation and lack of books. The revising authority summarily rejected the objections. The Court held that the objections should have been considered and set aside the order, remitting the matter for fresh consideration.