1971 (9) TMI 166 - HC - VAT and Sales Tax

Summary

The petitioners sought certiorari against assessment and appellate orders for various assessment years. The court held that a Hindu undivided family is not a "dealer" under the U.P. Sales Tax Act. Recovery proceedings cannot target the karta of the family. The petition was partly allowed, restraining recovery from the karta. No costs were awarded. (Case: 1971 (9) TMI 166 - ALLAHABAD HIGH COURT)