1990 (7) TMI 363 - HC - VAT and Sales Tax

Summary

The High Court of Orissa found that the Tribunal did not apply its mind independently in assessing the gross turnover for the year 1972-73. The assessment was deemed arbitrary without proper consideration of available materials. The Court ruled in favor of the dealer, ordering the Tribunal to hear the second appeal afresh under section 24(5) of the Act. No costs were awarded. (Case Citation: 1990 (7) TMI 363 - Orissa High Court)