1978 (5) TMI 114 - HC - VAT and Sales Tax

Summary

The High Court judgment involved a sales tax case where the court ruled that the dealer was considered an importer and the turnover was liable to tax in his hands. The court answered the question in the negative in favor of the department and against the assessee. The reference was answered in the negative. (Case citation: 1978 (5) TMI 114 - ALLAHABAD HIGH COURT)