1956 (5) TMI 28 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad rejected a consolidated reference made by the Judge (Revisions) in a sales tax matter, stating that the reference was incompetent as it did not fall under the relevant provisions of the U.P. Sales Tax Act or the Civil Procedure Code. The Court declined to answer the questions posed in the reference and ordered the respondents to be awarded costs.