1985 (1) TMI 292 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed two revisions filed by the assessee under section 11(1) of the U.P. Sales Tax Act against the judgment of the Sales Tax Tribunal, Aligarh, for assessment years 1978-79 and 1979-80. The assessee, engaged in the business of gur, claimed exemptions on freight charges but the Tribunal upheld the inclusion of freight charges in the turnover. The Court found the Tribunal's decision justified and dismissed the revisions. The parties were ordered to bear their own costs.