1981 (5) TMI 125 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax, who claimed that the revising authority erred in excluding sales tax from the turnover. The revising authority found that the sales tax amount could be separated from the composite price charged by the assessee and excluded it. The court upheld this decision, stating that there was no error in excluding the sales tax amount. The revision was dismissed with costs assessed at Rs. 200.