1979 (11) TMI 266 - HC - VAT and Sales Tax

Summary

The revision was filed against the rejection of a review application regarding exemption from purchase tax on split dal. The High Court held that whole and split dal are the same commodity and the assessee was not liable to pay tax. The court allowed the revision, set aside the previous order, and awarded costs to the assessee. (Case: R.M. Sahai, J., 1979 (11) TMI 266 - Allahabad High Court)