2012 (12) TMI 1007 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the State for the assessment year 2001-02 against the tribunal's order. The question of whether UPS and inverters are electronic goods was answered in favor of the assessee based on a previous court decision. The court upheld the tribunal's order, stating no question of law arises. The revision was dismissed with no costs.