1993 (2) TMI 282 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh upheld the decision of the Sales Tax Appellate Tribunal, finding the petitioner guilty of suppressing turnover of sales and purchases at M/s. New Dwaraka Lunch Home. The estimate was based on a spot inspection by the Commercial Tax Officer, leading to the levy of sales tax. The Court rejected the petitioner's argument and dismissed the petition. (Citation: 1993 (2) TMI 282 - ANDHRA PRADESH HIGH COURT)