1990 (7) TMI 368 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the petition against the Commissioner, Sales Tax's order rejecting the petitioner's application to be relieved from paying instalments under a scheme in Section 7-D of U.P. Sales Tax Act. The court held that the petitioner, who had agreed to pay tax in a lump sum, could not avoid payment based on actual turnover or closed unit status. The agreement's clause prevented the dealer from paying a reduced amount. The petition was dismissed.