1976 (11) TMI 88 - HC - VAT and Sales Tax

Summary

The Delhi High Court dismissed the appeal by the Delhi & District Cricket Association against the Sales Tax order for the year 1968-69. The Association purchased liquor and soft drinks with a valid registration certificate but supplied them to its members instead of resale, resulting in a tax liability under the Bengal Finance (Sale Tax) Act 1941. The court found no illegality in the lower authorities' orders.