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1980 (9) TMI 239 - SC - VAT and Sales TaxWhether the sales can be said to be inter-State sales? Held that:- Appeal allowed. The alternative prayer made in the writ petition succeeds, the assessment orders for the assessment years 1970-71, 1973-74 and 1974-75 passed by the Sales Tax Officer, U.P., and the revision proceedings initiated by the Commissioner of Sales Tax, U.P., for the assessment years 1971-72 and 1972-73 are quashed and respondent No. 4, the State of Uttar Pradesh, is directed to refund to IOC the sales tax collected from them on the sales of naphtha to the 5th respondent under the agreement dated February 9, 1970, and, further, not to levy sales tax on the sales under the said agreement under the U.P. Sales Tax Act.
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