1997 (11) TMI 519 - HC - VAT and Sales Tax

Summary

The petitioner challenged a reassessment notice under the U.P. Sales Tax Act for the assessment year 1981-82. The notice was issued to assess turnover of purchases. The petitioner argued that they were not the first purchaser and tax had already been paid. The court dismissed the writ petition, allowing the petitioner to contest the notice before the assessing authority.