1974 (9) TMI 106 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed writ petitions challenging the validity of notices issued under the U.P. Sales Tax Act to reopen assessments for specific years. The court upheld the Sales Tax Officer's opinion that a product made by the petitioner, an alloy of zinc and aluminum, was liable to be taxed as an unclassified item. The petitions were dismissed with costs.