1987 (2) TMI 499 - HC - VAT and Sales Tax

Summary

The High Court allowed three revisions against the Tribunal's order, remanding the case back to the Tribunal to decide if proceedings under section 21 were rightly initiated by the assessing officer. The Tribunal failed to consider the preliminary objection raised by the assessee. The cases are sent back to the Tribunal for a clear finding on the legality of the proceedings under section 21.