1987 (9) TMI 400 - HC - VAT and Sales Tax

Summary

The High Court of Orissa ruled in favor of the dealer in a sales tax case involving the conversion of pulses into dal for resale in Orissa. The court held that the dealer did not violate the relevant provision of the Orissa Sales Tax Act. The decision was based on previous cases with similar facts. The court answered the referred question in favor of the dealer, with no costs imposed.