1984 (8) TMI 354 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the Department's revisions for the assessment years 1975-76 and 1976-77. The issue was whether the assessee imported brass scrap or made local purchases of old utensils. The Tribunal accepted the assessee's case based on evidence provided, shifting the burden to the Revenue which failed to rebut the case. The Court found the assessee not liable to tax as neither a manufacturer nor an importer of brass scrap. The revisions were dismissed, and each party will bear their own costs.