1987 (2) TMI 513 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision against the Tribunal's order for the assessment year 1979-80 regarding coal business. The Assistant Commissioner's decision to affirm the estimate of coal trucks at a certain rate was not justified as no defect in the account books was found. The Tribunal reduced the estimated rate per truck. The Tribunal's order was set aside, and the case was remanded for accepting the book version. (Citation: 1987 (2) TMI 513 - ALLAHABAD HIGH COURT)