High Court overturns Sales Tax Tribunal's order for 1981-82 assessment, citing lack of verified accounts.

The High Court of Allahabad set aside the Sales Tax Tribunal's order for the assessment year 1981-82, related to cross appeals by an iron and steel goods dealer. The Tribunal's decision was overturned due to lack of verified books of accounts, leading to a best judgment assessment. The Tribunal was directed to reevaluate the appeals in accordance with the law, and the revision was allowed.

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The High Court of Allahabad set aside the Sales Tax Tribunal's order from December 13, 1990, related to cross appeals for the assessment year 1981-82. The applicant, a dealer in iron and steel goods, had disputed the taxable turnover determination. The Tribunal's decision was overturned due to the absence of verified books of accounts, leading to a best judgment assessment. The Tribunal was directed to reevaluate the appeals in accordance with the law. The revision was allowed.

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