2001 (7) TMI 1272 - HC - VAT and Sales Tax

Summary

The Orissa High Court ruled in favor of the assessee in a tax dispute related to the sale of goods to defense personnel and organizations. The Tribunal held that the sales were exempt from tax under serial No. 30 of the tax-free list. The Court confirmed this interpretation, citing a government notification. The Court dismissed the revision petition, with both judges concurring.