1985 (12) TMI 363 - HC - VAT and Sales Tax

Summary

The assessee filed a revision against the Sales Tax Tribunal's judgment for the assessment year 1978-79. The Tribunal disallowed exemption on sales to M/s. Kishan Lai Padam Kumar due to untraceable forms, but allowed exemption on sales to M/s. National Iron Depot as forms were issued. The revision was partly allowed, granting exemption on sales to National Iron Depot.