Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59

After this date, all services will be available exclusively on our new platform.

If you encounter any issues or problems while using the new portal,
please let us know via our feedback form , with specific details, so we can address them promptly.

  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1986 (8) TMI HC This

  • Login
  • Summary

Forgot password



 

1986 (8) TMI 424 - HC - VAT and Sales Tax

The High Court of Allahabad dismissed the revision under the U.P. Sales Tax Act, where the question was whether transactions worth Rs. 2,25,000 disclosed by the assessee as branch transfers were inter-State sales. The Tribunal held that the transactions were branch transfers and not inter-State sales based on lack of evidence of prior agreement to sell. The Court upheld the Tribunal's decision, stating that no error was committed. The revision was dismissed with no costs.

 

 

 

 

Quick Updates:Latest Updates