1960 (10) TMI 84 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed two writ petitions seeking to vacate assessments made without materials furnished by the dealer for the years 1957-58 and 1959-60 with turnovers of Rs. 17,00,000 and Rs. 20,00,000, respectively. The Court held that the assessment orders were brief and lacked basis for the best judgment assessments, appearing arbitrary. The Court directed fresh assessments with reasons provided, noting errors on the face of the record, but denied costs to the petitioners due to their failure to submit returns.