1984 (1) TMI 291 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax, U.P., filed a revision against the Sales Tax Tribunal's order regarding U.P. sales of oil-cakes. The Tribunal ruled in favor of the assessee, stating that oil-cakes were not notified goods under section 4-B of the U.P. Sales Tax Act. The Commissioner's revision was dismissed as the Tribunal's decision was legally correct. No costs were awarded. (Case Citation: 1984 (1) TMI 291 - ALLAHABAD HIGH COURT)