1980 (8) TMI 193 - HC - VAT and Sales Tax

Summary

The High Court of Orissa ruled that the assessee was not required to submit form F for goods sent to a commission agent outside the state before the enactment of section 6A of the Central Sales Tax Act. The court held that the turnover could not be taxed solely based on non-submission of the declaration. The decision favored the assessee, with no costs awarded.