1995 (12) TMI 356 - CST, VAT & Sales Tax

Extract:
.......nts make all the records which they want to use against the petitioner available to the petitioner and shall also summon the record. Validity of section 38-A of the Act is upheld. The petition is allowed in part. The order dated August 20, 1993 (annexure P17) and the order dated September 2, 1993 (annexure P20) are quashed. Petition partly allowed.