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<h1>Invalidity of 1964 survey for 1962-63 assessment. Sales tax authorities erred in dismissing account books. Assessee awarded costs.</h1> The High Court of Allahabad held that a survey from 1964 was not valid for assessing the year 1962-63 as it lacked relevant material. The sales tax ... - The High Court of Allahabad ruled that a survey conducted in 1964 could not be used for the assessment of the year 1962-63 as it did not reveal any relevant material for that year. The court held that the sales tax authorities erred in rejecting the account books of the assessee based solely on the survey findings. The assessee was awarded costs of Rs. 100. (Case citation: 1976 (8) TMI 135 - ALLAHABAD HIGH COURT)
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