1986 (7) TMI 366 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision petition, setting aside the Sales Tax Tribunal's order and directing a fresh decision on the appeal. The Tribunal had remanded the case for reassessment, but the High Court found that the assessee rightly claimed exemption for purchases made on behalf of ex-U.P. principals. The Tribunal's order was not sustained. The High Court ordered no costs to be paid. A copy of the order was to be sent to the Tribunal as per section 11(8) of the U.P. Sales Tax Act.