1984 (7) TMI 399 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision by the assessee for the assessment year 1977-78 against the Sales Tax Tribunal's order. The Tribunal erred in rejecting the books solely because the cash book was not shown during a survey. The court held that not showing the cash book at the time of survey is not sufficient reason to reject the books if there are valid reasons. The court also found that the difference between the books and returns was not a good ground to reject the books. The court directed the Tribunal to modify its order and allowed the revision, with each party bearing their own costs.