2003 (2) TMI 462 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad quashed notices dated June 28, 1993 and June 29, 1993 under the U.P. Sales Tax Act, 1948. The excess amount refunded to Indian Oil Corporation for assessment years 1983-84 and 1984-85 will be adjusted towards the tax liability for the assessment year 1989-90. The decision followed earlier court rulings and the writ petition was allowed.