1956 (7) TMI 40 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the appeal against the quashed sales tax assessment order made by the Sales Tax Officer, Banaras, on a company not physically present within the State. The company's challenge on grounds of not being a "dealer" and failure to make a declaration under rule 6 was upheld by Mr. Justice Chowdhary. The State argued that liability to tax is based on where the goods were sold, but the appeal failed as it was not shown that the sales took place within the State. The appeal was dismissed with costs assessed at Rs. 200.