1987 (1) TMI 488 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision against an order by the Sales Tax Tribunal, stating that service of notice under Section 21 on the dealer's counsel was invalid after an amendment to Rule 77-A in 1979. The court set aside the proceedings under Section 21 for the assessment year 1975-76. (Citation: 1987 (1) TMI 488 - ALLAHABAD HIGH COURT)