1970 (11) TMI 78 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that inter-State sales cannot be included in the gross turnover for determining tax liability under the U.P. Sales Tax Act. This decision was based on a previous Full Bench ruling. The court held that inter-State sales are exempt from tax under the Central Sales Tax Act and are outside the purview of the U.P. Sales Tax Act. The Commissioner's appeal was dismissed, and no costs were awarded. (Case citation: 1970 (11) TMI 78 - ALLAHABAD HIGH COURT)