1976 (3) TMI 217 - HC - VAT and Sales Tax

Summary

The High Court dismissed the revisions challenging the Sales Tax Appellate Tribunal's order regarding the application of the unamended sub-section (2) of section 6 of the Central Sales Tax Act to sales to Government institutions. The Court held that the omission of "Government" in the unamended provision was not accidental, based on the legislative amendments and provisions in section 8. The revisions were dismissed with costs.