1986 (9) TMI 389 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad set aside the Sales Tax Tribunal's order granting exemption to a dealer in kirana goods for the assessment year 1976-77. The Tribunal's decision was based on documents not submitted before the assessing authority or the first appellate court, violating the procedural requirements under section 12-B of the U.P. Sales Tax Act. The case was remanded back to the Tribunal for a fresh decision.