1994 (3) TMI 373 - HC - VAT and Sales Tax

Summary

The State Government challenged a Sales Tax Appellate Tribunal order regarding the validity of form XXI-A under rule 22-B(5) of the Tamil Nadu General Sales Tax Rules, 1959. The Tribunal held that the form is valid if entries relate to the relevant month, even if it contains transactions for more than one month. The High Court rejected the State's contention that the entire form should be invalidated for including transactions beyond one month, stating that the form can be treated as valid for the relevant month's transactions. The petition was dismissed.