2012 (9) TMI 1240 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad condoned the delay in filing the revision for the assessment year 2004-05. The Tribunal justified setting aside the tax liability on the construction and sale of flats, considering it as a works contract. The Court dismissed the revision as no question of law arose based on the Tribunal's findings. Sri Suyash Agrawal appeared on behalf of the assessee.