2000 (9) TMI 1018 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad set aside the Sales Tax Tribunal's order from December 13, 1990, related to cross appeals for the assessment year 1981-82. The applicant, a dealer in iron and steel goods, had disputed the taxable turnover determination. The Tribunal's decision was overturned due to the absence of verified books of accounts, leading to a best judgment assessment. The Tribunal was directed to reevaluate the appeals in accordance with the law. The revision was allowed.