1983 (8) TMI 306 - HC - VAT and Sales Tax

Summary

The judgment pertains to a revision by the assessee for the assessment year 1974-75 regarding the exemption of sales tax on purchases made from dealers who had paid the tax. The claim for exemption was denied due to the absence of Form III-C (2) but there are conflicting views on whether other documentary evidence can suffice. The matter has been referred to a larger Bench for decision.