1986 (10) TMI 311 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the sales tax revision filed by the Commissioner of Sales Tax against a decision by the Sales Tax Tribunal. The court held that the dealer was not an "importer" under the U.P. Sales Tax Act as the original contract was between the Ghaziabad party and the supplier, not the dealer. The court cited a similar case from the Madhya Pradesh High Court in support of its decision. The revision was dismissed with costs.