1997 (9) TMI 576 - HC - VAT and Sales Tax

Summary

The Madras High Court set aside the Tribunal's order in an assessment case for the year 1987-88, where the State's enhancement petition was accepted. The Court found that the assessing officer erred in rejecting certain forms without giving the assessee an opportunity to rectify defects. The case was remanded to the Tribunal for fresh disposal. (1997 (9) TMI 576 - MADRAS HIGH COURT)