1978 (9) TMI 178 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled in favor of the assessee, a dealer in foodgrain and oilseeds, in a sales tax case. The court found that there was no valid reason to reject the account books of the assessee based on the grounds presented by the assessing authority. The turnover estimate made by the Sales Tax Officer was deemed unjustified. The court answered both questions in the negative, in favor of the assessee, and awarded costs of Rs. 200 to the assessee.