1992 (12) TMI 218 - HC - VAT and Sales Tax

Summary

The revision petition under Section 11 of U. P. Sales Tax Act was allowed by the High Court of Allahabad. The impugned order dated 20th February, 1989 was set aside, and the Sales Tax Tribunal was directed to decide the appeal afresh after giving proper opportunity of hearing to the parties. The estimate of turnover was based on a survey report not relevant for the assessment year under consideration. The Tribunal had disposed of the appeal ex parte without considering written arguments previously filed by the assessee. The Tribunal's delay in addressing the application for recalling the order was not a valid reason to reject the revision.