1980 (3) TMI 240 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the Commissioner's revision under section 11(1) of the U.P. Sales Tax Act for assessment years 1971-72 and 1972-73. The court held that steel tubes are not liable to tax as a declared commodity under section 14(iv) of the Central Sales Tax Act at 3%, but should be treated as mill stores taxable at 6%. The court emphasized that steel tubes were not included in the list of iron and steel goods until April 1, 1973, and therefore cannot be taxed at the lower rate. The revision was allowed with no costs.