2000 (7) TMI 981 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad upheld the Sales Tax Tribunal's decision to restore a best judgment assessment for a dealer engaged in the business of manufacture and sale of Rolling Shutters for the Assessment Year 1982-83 under the U. P. Trade Tax Act. The Tribunal found that the Assessing Authority properly rejected the dealer's books of accounts due to non-maintenance of manufacturing accounts as required by the Act. The court dismissed the revision against the Tribunal's decision.