1987 (4) TMI 466 - HC - VAT and Sales Tax

Summary

The Orissa High Court ruled that a dealer is not liable to pay purchase tax on the purchase of mohua flower in addition to the compounding tax under rule 90-B for sale of outstill liquor. Rule 90-B provides a special mode of computation for taxable turnover, including the purchase turnover of mohua flower. The Sales Tax Tribunal's decision was upheld in favor of the dealer. (Case citation: 1987 (4) TMI 466 - Orissa High Court)