1976 (11) TMI 85 - HC - VAT and Sales Tax

Summary

The appeal was against an order by the Assistant Commissioner, Sales Tax, enhancing sales by Rs. 10,000 per quarter. The appellate authority reduced the enhanced amount to Rs. 7,000 per quarter based on discrepancies in entries and payments. The High Court ruled in favor of the appellant, stating that the grounds for enhancement were not justified, and set aside the impugned order.