1989 (9) TMI 370 - HC - VAT and Sales Tax

Summary

The High Court of Orissa dismissed a writ application where a registered dealer under the Orissa Sales Tax Act challenged an enhanced tax assessment. The dealer alleged lack of opportunity to present his case adequately at different levels. The Court found that the dealer had received notice for hearing and adjournments were granted, but the dealer failed to attend or provide satisfactory explanations. The Court concluded that the tax compounding was rectified based on the dealer's submitted figures for previous years, and the writ application was dismissed.