1982 (5) TMI 169 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed three writ petitions filed by M/s. Tiger Hardware and Tools Ltd. and M/s. Tiger Lock Limited challenging assessment orders for the years 1976-77 and 1977-78. The petitioners had appealed against the assessment orders, disputing the interpretation of a notification granting exemptions under the U.P. Sales Tax Act, 1948. The Court declined to interfere, stating that the appellate authority was already considering the matter. The petitions were dismissed, and parties were directed to bear their own costs.