1982 (2) TMI 293 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revisions filed by a dealer aggrieved by the levy of tax on the sale of tyres of motor vehicles. The court found that there was no evidence to support the claim that the dealer had imported the tyres and sold them, therefore setting aside the tax liability imposed on the dealer for the years 1973-74 and 1974-75.