1973 (5) TMI 99 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the appeal filed by the Sales Tax Officer against the writ petition challenging the assessment order under the U.P. Sales Tax Act. The court set aside the judgment of the Single Judge and remanded the case for further consideration in light of a Full Bench decision allowing assessments under both Section 7(3) and Section 21 of the Act.