1992 (2) TMI 368 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that the assessee is not liable to pay tax under the Central Sales Tax Act for the assessment year 1974-75. The decision was based on the interpretation of Section 8(2-A) of the Act, emphasizing that the liability to tax is not applicable in the present case. The revision was allowed, and the Tribunal's order was set aside. (Case: 1992 (2) TMI 368 - ALLAHABAD HIGH COURT)