1987 (2) TMI 519 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax, U.P. The case involved the definition of "manufacturer" under the U.P. Sales Tax Act, where the Sales Tax Tribunal ruled in favor of the assessee, stating that purchases from hawkers did not constitute manufacturing. The High Court upheld the Tribunal's decision based on previous case law. (Case citation: 1987 (2) TMI 519 - ALLAHABAD HIGH COURT)