2000 (2) TMI 797 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court dismissed a revision petition against a provisional sales tax assessment on aluminium foils. The Deputy Commissioner set aside the provisional assessment order for not being a speaking order. The Tribunal rejected the assessing officer's appeal, stating the final assessment order had been passed. The High Court upheld the Tribunal's decision, stating the regular assessment order was final and there was no need to examine the provisional assessment order. The revision petition was dismissed.