1982 (10) TMI 193 - HC - VAT and Sales Tax

Summary

The Orissa High Court addressed two questions referred by the Sales Tax Tribunal regarding sales tax liability in inter-State trade. The Court noted that a recent amendment to the law required ruling in favor of the State, despite previous decisions favoring the assessee. The Court acknowledged the possibility of challenging the amendment's validity through a writ application. The judgment ultimately favored the revenue, pending any further developments.