1980 (11) TMI 163 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed two revisions filed by a brick kiln owner against the rejection of its account books for 1972-73 and 1975-76. The court held that the rejection was unjustified as the assessee maintained verifiable registers for sales and purchases, and there was no evidence that the accounts were inaccurate. The Additional Judge Revision Sales Tax's order was set aside, and the assessee was awarded costs of Rs. 200.