1960 (1) TMI 18 - HC - VAT and Sales Tax

Summary

The revision petition sought to vary the Appellate Tribunal's order, which had partly allowed the dealer's appeal by exempting a sum of Rs. 67,774-11-1 from sales tax. The Tribunal's decision was based on the belief that the amount represented goods from inter-State sales not subject to tax under Article 286(2). However, the Supreme Court ruling in Sundararamier & Co. v. State of Andhra Pradesh clarified that the Sales Tax Laws Validation Act applied to taxes levied during the relevant period. As a result, the Tribunal's decision was deemed legally incorrect, and the order was reversed in favor of the dealer. The revision petition was allowed with costs.