1983 (7) TMI 335 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision by the assessee for the assessment year 1976-77. The court held that the rejection of account books for best judgment assessment was not justified solely based on goods not being entered in the books during a survey. The Tribunal's order was set aside, and the books of accounts were directed to be accepted. The assessee was awarded costs of Rs. 200.