1973 (8) TMI 139 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that the assessee, a foodgrain dealer, was not liable to pay purchase tax on imported foodgrains as he was not the first purchaser in U.P. The Sales Tax Officer made a mistake in assessing the tax. The revising authority set aside the assessment order, stating it was a mistake of law. The court agreed, allowing rectification under section 22 of the U.P. Sales Tax Act. The department's inability to identify the first purchasers did not justify denying relief to the assessee. The question was answered in favor of the assessee, who was awarded costs of Rs. 100.