1993 (4) TMI 311 - HC - VAT and Sales Tax

Summary

The sales tax revision was filed against an order by the Sales Tax Tribunal in Allahabad for the assessment year 1979-80. The taxable turnover was initially determined at Rs. 2,79,000, but was later reduced to Rs. 1,73,976 on appeal. The Sales Tax Tribunal further reduced the taxable turnover to Rs. 1,38,216 and the tax liability to Rs. 12,257.28. The High Court set aside the Tribunal's order and directed a fresh decision, stating that rejection of account books was unjustified due to partners' absence during surveys. The revision was partially allowed with no costs.