1990 (2) TMI 289 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed three revisions related to a consolidated order by the Sales Tax Tribunal for assessment years 1962-63, 1963-64, and 1964-65. The Tribunal's view that the assessee did not need to deposit 20% of the assessed tax was deemed incorrect. The Court held that the assessee was required to make the deposit as per the U.P. Sales Tax Act. The impugned orders were set aside, and the revisions were allowed with no costs.