1992 (11) TMI 266 - HC - VAT and Sales Tax

Summary

The Allahabad High Court allowed the revision against the judgment of the Sales Tax Tribunal, declaring the assessee non-taxable for the assessment year 1980-81. The Court found that the Tribunal did not consider the impact of the absence of form III-C(2) and the admission of tax liability by the assessee, leading to the judgment being set aside for fresh determination of tax payable.