1999 (3) TMI 600 - HC - VAT and Sales Tax

Summary

The Allahabad High Court allowed a revision petition under the U.P. Trade Tax Act, setting aside the Trade Tax Tribunal's order and dismissing the Commissioner's second appeal regarding the taxable turnover of football bladder. The Court ruled in favor of the dealer, stating that the export of footballs including the bladder qualifies for exemption under section 5(3) of the Act.