1989 (3) TMI 367 - HC - VAT and Sales Tax

Summary

The assessee challenged Sales Tax Tribunal's order on tax difference collection under section 4-B(6) of U.P. Sales Tax Act for 1975-76. Assessee purchased raw materials at concessional rate, sent manufactured goods outside State. Tribunal upheld tax difference collection. High Court found no error, dismissed revision with costs of Rs. 200. Stay order vacated.