2000 (8) TMI 1111 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed the revision filed by the Commissioner of Trade Tax against the Tribunal's order favoring the assessee dealing with agricultural implements exempt from tax. The Tribunal found no discrepancies in the assessee's books of account, leading to the dismissal of the Commissioner's appeal. The Court upheld the Tribunal's decision, stating that there was no basis for interference in the revision under Section 11 of the Act.