1998 (8) TMI 564 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the petition regarding the imposition of tax on the lease of a factory premises with plant and machinery, as the leased items were considered immovable property and not goods under the Trade Tax Act. The Tribunal's decision was upheld, and the revision was dismissed with no costs. (Citation: 1998 (8) TMI 564 - ALLAHABAD HIGH COURT)