1975 (11) TMI 146 - HC - VAT and Sales Tax

Summary

The assessee was assessed for not filing a return due to a slip showing a groundnut kernel receipt. The Appellate Assistant Commissioner set aside the assessment, but the Board of Revenue reversed this decision. The High Court ruled in favor of the assessee, stating that there was no evidence of the groundnut kernel sale being part of his business. The Board's order was set aside, and the assessee was awarded costs. Petition allowed.