1991 (1) TMI 440 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that a dealer cannot contest the binding nature of an agreement to pay sales tax in a lump sum under Section 7-D of the U.P. Sales Tax Act, even if the turnover is lower than expected. The court emphasized that the demand is based on the agreement, not the actual turnover. The petition was dismissed.