1987 (8) TMI 444 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision against the Tribunal's order for the assessment year 1977-78. The Tribunal rejected the books of account of the brick kiln business due to non-production during a survey, but the Court found no defect in the maintained books and set aside the Tribunal's order. The Court directed the Tribunal to accept the book version under Section 11(8). (Case Citation: 1987 (8) TMI 444 - ALLAHABAD HIGH COURT)