1976 (7) TMI 146 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that the sales made by the assessee were inter-State sales, subject to tax under the U.P. Sales Tax Act. The dealer's contention that the sales should be taxed at 1% as local sales was rejected. The court referred to previous decisions and concluded in favor of the department, awarding costs of Rs. 100.