1986 (7) TMI 371 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision petition of an iron and steel dealer regarding the issuance of form 3-Kha by a purchasing dealer. The Court set aside the Tribunal's order and directed a fresh decision considering section 3-B of the U.P. Sales Tax Act. The case required reconsideration as the Tribunal did not address the provisions of section 3-B. The Court ordered no costs to be awarded.