1990 (11) TMI 361 - HC - VAT and Sales Tax

Summary

The High Court allowed the revision petition against the Sales Tax Tribunal's order, setting aside previous assessment orders due to non-filing of returns. The assessing authority made the assessment to the best of judgment under section 10(1)(b) as no returns were filed. The Tribunal's view that assessment should have been made under section 12 was deemed erroneous. The matter was remanded back to the assessing authority. (Case: Milap Chandra Jain v. Sales Tax Tribunal)