1982 (3) TMI 246 - HC - VAT and Sales Tax

Summary

The petitioner, a partnership firm named M/s. Krishna Dal Mills, sold goods on consignment basis outside Haryana. The Assessing Authority treated these sales as taxable, imposing a penalty. The firm appealed, but the tax was upheld while the penalty was reduced. The firm argued that sales outside Haryana could not be taxed under section 29 of the Act. The court partially allowed the petition, ruling that sales made outside the state are not taxable.