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of <h1>High Court affirms Sales Tax Tribunal's best judgment assessment for Rolling Shutter dealer</h1> The High Court of Allahabad upheld the Sales Tax Tribunal's decision to restore a best judgment assessment for a dealer involved in the manufacture and ... - The High Court of Allahabad upheld the Sales Tax Tribunal's decision to restore a best judgment assessment for a dealer engaged in the business of manufacture and sale of Rolling Shutters for the Assessment Year 1982-83 under the U. P. Trade Tax Act. The Tribunal found that the Assessing Authority properly rejected the dealer's books of accounts due to non-maintenance of manufacturing accounts as required by the Act. The court dismissed the revision against the Tribunal's decision.
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