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of <h1>High Court partially allows sales tax revision, directs fresh decision. Partner absence during surveys deemed unjustified.</h1> <h3>Prem Narain Singh Int Udyog Versus Commissioner of Sales Tax</h3> The High Court partially allowed the sales tax revision, setting aside the Sales Tax Tribunal's order and directing a fresh decision. The Court found that ... - The sales tax revision was filed against an order by the Sales Tax Tribunal in Allahabad for the assessment year 1979-80. The taxable turnover was initially determined at Rs. 2,79,000, but was later reduced to Rs. 1,73,976 on appeal. The Sales Tax Tribunal further reduced the taxable turnover to Rs. 1,38,216 and the tax liability to Rs. 12,257.28. The High Court set aside the Tribunal's order and directed a fresh decision, stating that rejection of account books was unjustified due to partners' absence during surveys. The revision was partially allowed with no costs.
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