1988 (12) TMI 328 - HC - VAT and Sales Tax

Summary

The Sales Tax Tribunal concluded that penalty proceedings under section 15-A(1)(h) of the U.P. Sales Tax Act were not leviable, but remanded the case for consideration under other clauses. The High Court held that the Tribunal exceeded its authority by remanding the case and set aside the order. The revision petition was allowed with costs assessed at Rs. 200.