High Court modifies Sales Tax Tribunal ruling, permits proof of sellers & sales authenticity in assessment case. Case dismissed.

The High Court of Madras modified the Sales Tax Appellate Tribunal's direction in a Sales Tax assessment case, allowing petitioners to prove the authenticity of sellers and taxable sales. The Court dismissed the case without costs.

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The High Court of Madras heard a case involving Sales Tax assessment. The Sales Tax Appellate Tribunal had ordered a remand due to lack of opportunity for the petitioners to present objections. The Tribunal's direction for the petitioners to prove tax payment by sellers was deemed incorrect. The Court modified the direction, allowing the petitioners to prove the dealers were real persons and their sales were taxable. The case was dismissed with no costs.

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