1995 (9) TMI 367 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision filed by a chappal dealer under section 38 of the Tamil Nadu General Sales Tax Act. The assessment was a best judgment assessment based on factual findings of sales suppression. The Court found no error in the Tribunal's decision and noted that the petitioner did not attempt to verify with third parties, leading to the dismissal of the revision.