1985 (1) TMI 300 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision filed by the assessee under section 11(1) of the U.P. Sales Tax Act against the Sales Tax Tribunal's judgment. The Court held that a finding must be recorded before imposing tax if goods were not purchased locally. The Tribunal's order was set aside, and the appeal was directed to be decided afresh based on the evidence.