1986 (8) TMI 424 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision under the U.P. Sales Tax Act, where the question was whether transactions worth Rs. 2,25,000 disclosed by the assessee as branch transfers were inter-State sales. The Tribunal held that the transactions were branch transfers and not inter-State sales based on lack of evidence of prior agreement to sell. The Court upheld the Tribunal's decision, stating that no error was committed. The revision was dismissed with no costs.