1988 (9) TMI 318 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court allowed the revision petition, setting aside the Tribunal's judgment and the appellate authority's order. The case involved unaccounted goods worth Rs. 7,899 found during a survey, leading to a penalty being levied under the Rajasthan Sales Tax Act. The Tribunal dismissed the appeal due to the assessing authority not quantifying the excess goods in the order. The Court upheld the penalty based on the assessee's admission of non-payment of tax.