1987 (2) TMI 481 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision for the assessment year 1976-77 against the Tribunal's order. The court found that the assessing officer wrongly brought the purchases of scrap to tax as there was no evidence that the scrap was purchased from outside Uttar Pradesh. The court held that the Tribunal was not right in upholding this inference and set aside the orders of the authorities below. The revision was allowed, and a copy of the order was sent to the Tribunal for accepting the book version.