Asst.Commercial Tax Officer vs M/S.Harichand

The Supreme Court found that the High Court had dismissed the tax revision without addressing the substantive issue of tax evasion, as the assessee attempted to evade tax by avoiding check posts. The Court criticized the High Court's perfunctory handling of tax revisions and held that the matter should be reconsidered de novo in accordance with law. Consequently, the Court set aside the High Court's order and allowed the civil appeal, remitting the case back for proper adjudication.