https://www.taxtmi.com/caselaws?id=154735 The Allahabad High Court dismissed the revision filed by the Commissioner of Sales Tax against the Sales Tax Tribunal's decision in a case involving the rejection of account books and estimation of turnover for the assessment year 1978-79. The Tribunal accepted the assessee's account books and rejected the Commissioner's appeal challenging the reduction in turnover. The Court found no merit in the Commissioner's argument for rehearing both appeals together based on the doctrine of merger, as the circumstances differed from the cited Supreme Court decision. Ultimately, the Court upheld the Tribunal's decision, concluding that there was no error of law. en-us Tue, 09 Dec 1986 00:00:00 +0530 Mon, 26 Aug 2013 18:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154735 The Allahabad High Court dismissed the revision filed by the Commissioner of Sales Tax against the Sales Tax Tribunal's decision in a case involving the rejection of account books and estimation of turnover for the assessment year 1978-79. The Tribunal accepted the assessee's account books and rejected the Commissioner's appeal challenging the reduction in turnover. The Court found no merit in the Commissioner's argument for rehearing both appeals together based on the doctrine of merger, as the circumstances differed from the cited Supreme Court decision. Ultimately, the Court upheld the Tribunal's decision, concluding that there was no error of law. Case-Laws VAT and Sales Tax Tue, 09 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154735