1986 (7) TMI 370

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..... same, they can be conveniently disposed of by a common judgment. Sales Tax Revisions Nos. 103, 104 and 105 of 1982 pertain to assessment of M/s. National Insurance Co. Ltd., Hazratganj, Lucknow, under the provisions of the U.P. Sales Tax Act for the years 1976-77, 1977-78 and 1978-79. Sales Tax Revision No. 113 of 1982 is in respect of assessment proceedings of M/s. United India Fire and General I .....

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..... Tax Tribunal came to the conclusion that the insurance companies were liable to pay sales tax in respect of the transaction of sale of such scrap. Aggrieved, the applicants, insurance companies, have come up in revision before this Court seeking relief under section 11 of the U.P. Sales Tax Act. Section 3 of the U.P. Sales Tax Act lays down that every dealer shall for each assessment year pay tax .....

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..... all the four revisions succeed and are allowed. The orders of the Sales Tax Tribunal as well as that of the subordinate sales tax authorities, copies whereof have been annexed in these revisions, are quashed. The sales tax authorities are further directed to refund the amounts realised by them from the applicants in pursuance of the assessment orders which have been quashed by me. Parties are dire .....

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