1995 (11) TMI 418 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed a revision petition under the U.P. Sales Tax Act challenging the Sales Tax Tribunal's decision that the turnover of ice-cream by the dealer was not taxable. The Tribunal found that the dealer did not import ice-cream and purchased it within Uttar Pradesh, making it not taxable. The Court held that no legal error was found in the Tribunal's decision, and the revision petition was dismissed with costs. (Case: 1995 (11) TMI 418 - ALLAHABAD HIGH COURT)