Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1984 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (7) TMI 341 - HC - VAT and Sales TaxExtract: .......principles, since the assessing authority did not apply his mind to the disputed turnover, the revising authority could not have invoked the powers under section 21(2) of the Act. In the result, we allow these revision petitions and set aside the orders of the Tribunal and the Deputy Commissioner. In the circumstances, we make no order as to costs.
|