1987 (8) TMI 420 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision related to the U.P. Sales Tax Act, stating that the burden of proving sales within U.P. lies on the assessee. The court held that the onus shifted to the Revenue to disprove the contention of the assessee, and the turnover of U.P. sales was deleted. However, the revision related to the Central Sales Tax Act was dismissed, as the Tribunal's estimation of Central sales at Rs. 90,000 was deemed appropriate.