1983 (1) TMI 224 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision by the assessee for the year 1970-71. The court held that the assessee is not liable to pay Central sales tax on pumpsets sold to M/s. Turner Hoare & Company Limited, but upheld the tax on spare parts sales. The matter was remanded to re-examine the transaction amounting to Rs. 8,91,100. The Tribunal's decision was partly allowed, and the papers were sent back for further orders under section 11(8).