1995 (10) TMI 226 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax against Misri Lal Oil Mills regarding the assessment year 1980-81. The Sales Tax Tribunal's decision to set aside the reassessment order was upheld, as the Form 'F' issued by the Delhi party was considered genuine, and the denial of purchases was deemed inconsequential. The Tribunal found no legal justification to support the Commissioner's appeal, leading to the dismissal of the revision without costs.