2000 (9) TMI 1066 - HC - VAT and Sales Tax

Summary

The Commissioner of Trade Tax filed a revision against an order by the Trade Tax Tribunal regarding tax liability on purchases made for an Ex-U. P. principal. The Tribunal found the purchases to be in the course of inter-State purchases, thus the State of U. P. has no jurisdiction to levy tax. The revision was dismissed as the Tribunal's order was based on evidence and material on record.