1999 (8) TMI 935 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision petition challenging an order by the Trade Tax Tribunal for reassessment of a biscuit manufacturer's turnover. The Tribunal's decision to increase the turnover based on the number of employees was deemed legally untenable as the plant was automatic. The revisionist's appeal was allowed, and the reassessment was quashed. (Citation: 1999 (8) TMI 935 - ALLAHABAD HIGH COURT)