1992 (8) TMI 265 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed against the Sales Tax Tribunal's order, which restored the best judgment assessment made by the assessing authority for the assessment year 1980-81. The appeal of the Revenue before the Tribunal was found to be within the time limit. The Tribunal's decision was upheld as it provided detailed reasons for restoring the assessment. The application was dismissed.