1985 (4) TMI 270 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax against a judgment related to the assessment year 1970-71. The court held that the tax rate of 0.5% was correct for copper plate electrolytic based on a notification from April 1960, not the higher rate of 3% from a later notification. The revision was dismissed with no costs.