1986 (8) TMI 423 - HC - VAT and Sales Tax

Summary

The Commissioner, Sales Tax, filed a revision against an assessment order passed by the Sales Tax Tribunal regarding the tax liability of an assessee for the assessment year 1967-68. The Tribunal's decision was in favor of the assessee, declaring them non-assessable. The High Court upheld the Tribunal's decision, stating that the assessment order was not sustainable and the goods sold in Delhi branch could not be included in the assessee's U.P. sales. The revision was rejected, and no costs were awarded.