1993 (10) TMI 342 - HC - VAT and Sales Tax

Summary

The High Court of Patna addressed a case regarding the liability of an applicant to pay special tax on sales of fertilizers due to non-production of declaration in form IX-C. The court ruled in favor of the assessee, stating that the production of form IX-C is not mandatory for grant of exemption if other evidence shows the dealer is a subsequent seller. The judgment was sent to the Commercial Taxes Tribunal, Bihar, Patna.