Revision granted, Sales Tax Tribunal order set aside due to lack of evidence. Appeal remanded for fresh decision.

The High Court of Allahabad allowed the revision, setting aside the Sales Tax Tribunal's order holding the assessee liable under the Central Sales Tax Act for Rs. 20 lacs due to lack of evidence of a godown in Delhi. The appeal was directed to be decided afresh. (1988 (7) TMI 394 - HC Allahabad)

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The High Court of Allahabad allowed the revision challenging the Sales Tax Tribunal's order holding the assessee liable under the Central Sales Tax Act for Rs. 20 lacs. The Tribunal's finding was deemed incorrect as there was no evidence of a godown in Delhi. The order was set aside, and the appeal was directed to be decided afresh. (Case citation: 1988 (7) TMI 394 - ALLAHABAD HIGH COURT)

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