1997 (9) TMI 586 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal of the assessee against the Joint Commissioner's order, which revised the Appellate Assistant Commissioner's decision regarding the taxation of inter-State sales at 4 per cent. The Joint Commissioner found insufficient proof of purchases made by the assessee and held the sales as second sales, taxable at a multi-point rate. The Court upheld the Commissioner's findings as plausible and found no legal error in the impugned order. The appeal was dismissed with no costs.