2000 (8) TMI 1089 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax, U.P. filed a revision against an order by the Sales Tax Tribunal regarding the assessment year 1981-82. The Tribunal partly allowed the appeal by the assessee and reduced the taxable turnover. Loose papers revealed transactions outside the books of accounts, leading to an increase in turnover. The High Court dismissed the revision, stating the Tribunal's decision was not arbitrary.