1983 (1) TMI 222 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision by the assessee regarding exemption of purchases of foodgrains. The Tribunal was not justified in refusing the exemption as the firm had paid tax on the purchases. The impugned order was set aside and the case was sent back to the Tribunal for a new decision. The assessee was awarded costs of Rs. 200.