1989 (1) TMI 327 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision petition against the Sales Tax Tribunal's order regarding the taxation of footwear sales for the assessment year 1979-80. The sales of shoes worth Rs. 56,000 were found taxable at the point of first purchase from 1st May, 1979. The assessee's appeal was rejected as the sales tax was deemed leviable under section 3-D(2) of the Sales Tax Act. The revision was dismissed with costs of Rs. 200.