1994 (12) TMI 317 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the writ petition seeking to restrain the imposition of sales tax on government subsidies for fertilizer. The Court held that the subsidy given by the Government of India cannot be considered as turnover under the U.P. Sales Tax Act. Respondent No. 3 was restrained from imposing any tax on the petitioner for the relevant assessment years. The decision was based on previous judgments and the parties were directed to bear their own costs. (Case citation: 1994 (12) TMI 317 - ALLAHABAD HIGH COURT)