1999 (5) TMI 585 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed a revision petition by the Commissioner of Trade Tax against an order deleting additional turnover assessed under section 21(2) of the U.P. Trade Tax Act. The Tribunal found no actual concealment of sales and concluded there was no escapement of turnover. The revision petition was dismissed with costs assessed at Rs. 1,500.