1997 (5) TMI 414 - HC - VAT and Sales Tax

Summary

The petitioner sought quashing of proceedings under section 21 of the U.P. Sales Tax Act, 1948. The firm in question was dissolved, and the shop premises had been let out to another party. The notice served on the firm was deemed invalid. The High Court allowed the writ petition, quashing the order passed under section 21 of the Act.