1986 (7) TMI 368 - HC - VAT and Sales Tax

Summary

The High Court allowed the Commissioner of Sales Tax's revisions against the Sales Tax Tribunal's judgment, stating that the eligibility certificate issued by the Director of Industries is crucial for determining if an assessee qualifies as a new unit for exemption. The Tribunal was directed to reconsider the case based on this requirement. The Tribunal's order was partially set aside, and the case was to be decided again without any costs. The petition was partly allowed. (Case citation: 1986 (7) TMI 368 - ALLAHABAD HIGH COURT)