2000 (9) TMI 1033 - HC - VAT and Sales Tax

Summary

The High Court of Delhi reviewed a case involving a sales tax dispute for the assessment year 1992-93. The petitioner failed to produce required statutory forms for transactions with registered dealers, leading to an extra demand of Rs. 2,70,917. The Tribunal imposed a deposit of Rs. 1.5 lakhs due to the petitioner's inaccurate statements. The Court ruled that the appeal should proceed without further deposit, as the forms are in the petitioner's possession, emphasizing that the decision does not confirm the forms' acceptability.