1980 (1) TMI 210 - HC - VAT and Sales Tax

Summary

The Allahabad High Court judgment in 1980 involved a case where the assessee claimed a concessional tax rate on inter-state sales to a government department. The appellate authority dismissed the appeal for non-payment of admitted tax, but the revision held that the admitted tax remained at 3%, not 10%. The revising authority was directed to remand the case for a decision on the appeal's merits. The revision was allowed in part, stating that the appeal was wrongly dismissed for non-payment of admitted tax and that account books could not be accepted based on a general assumption of no suppression in inter-state sales.