1985 (2) TMI 243 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed two revisions under the U.P. Sales Tax Act for the years 1978-79 and 1975-76. The issue was whether crushed bones sold by the assessee were organic fertilizer. The Tribunal found them to be organic fertilizer based on evidence. The department did not challenge this finding, having treated the commodity as organic fertilizer in previous years. The Tribunal's decision was upheld, and the revisions were dismissed with no costs.