1979 (4) TMI 149 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that an appeal does not lie against a recovery certificate issued by the Sales Tax Officer under section 8(8) of the Act. The appeal filed by the assessee was deemed incompetent and was dismissed. The revising authority's view was considered incorrect, and the revision was allowed. No costs were awarded as the assessee did not appear.