1998 (9) TMI 612 - HC - VAT and Sales Tax

Summary

The Allahabad High Court ruled that the appeal under section 9 of the Uttar Pradesh Trade Tax Act should be heard by a Division Bench if filed before the 1997 amendment, even if the disputed tax amount is less than Rs. 50,000. The Tribunal's decision by a single member was set aside, and the appeal was directed to be heard by a Division Bench. The revision was disposed of accordingly.