1988 (8) TMI 385 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad reviewed three revisions against a consolidated order by the Sales Tax Tribunal regarding the claim of exemption for assessment years 1978-79, 1979-80, and 1980-81. The Tribunal's decision on the validity of forms III-B and classification of corrugated sheets was upheld, but the levy of interest on disputed tax for corrugated sheets was deemed invalid. The revisions were partially allowed, setting aside the Tribunal's decision on interest payment for corrugated sheets.