1995 (12) TMI 347 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed revision petitions under section 11 of the U.P. Trade Tax Act filed by the Commissioner of Trade Tax. The dispute involved M/s. Ishwar Industries Ltd. not carrying out mining operations but assigning rights to M/s. Ishwar Mining and Industrial Corporation Pvt. Ltd. The Tribunal's directions were upheld as legally correct. The petitions were dismissed.