1952 (3) TMI 29 - HC - VAT and Sales Tax

Summary

The applicant, a dealer in motor accessories and spare parts, sold two used trucks during a specific period. The High Court ruled in favor of the applicant, stating that the trucks sold were not connected to any business requiring dealer registration. The decision was based on a previous Board ruling. The application was allowed, and the Commissioner's order was set aside. N.P. Shrivastav, Member, agreed with the decision.