1979 (3) TMI 194 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision by the Commissioner of Sales Tax in a case where an assessee was made liable to tax for selling goods in inter-State trade. The court held that the sale price of the goods must be included in the turnover for the relevant assessment year, despite tax being paid in a previous year. The revising authority was directed to redetermine the tax on the turnover.