1954 (10) TMI 34 - HC - VAT and Sales Tax

Summary

The High Court of Orissa allowed the petition in revision against an assessment order by the Collector of Commercial Taxes. The petitioner was granted a rebate on the amount of Rs. 1,35,028-4-0, representing goods transferred between branches, as it was not a taxable sale under the Sales Tax Act. The assessing officer failed to consider this evidence, leading to the petition being allowed.