1985 (10) TMI 266 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision filed by the Commissioner of Sales Tax against the Sales Tax Tribunal's order related to the assessment year 1974-75. The Tribunal erred in considering pipe and pipe fittings as a declared commodity under section 14(iv)(xi) without determining if iron and steel pipe fittings are the same. The matter was remanded back to the Tribunal for this specific determination.