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of <h1>Sales Tax Commissioner's Revision Dismissed on Oil-Cakes Classification</h1> <h3>Commissioner of Sales Tax, UP. Versus Agra Food Product Pvt. Ltd.</h3> Commissioner of Sales Tax, UP. Versus Agra Food Product Pvt. Ltd. - [1985] 59 STC 47 (All) The Commissioner of Sales Tax, U.P., filed a revision against the Sales Tax Tribunal's order regarding U.P. sales of oil-cakes. The Tribunal ruled in favor of the assessee, stating that oil-cakes were not notified goods under section 4-B of the U.P. Sales Tax Act. The Commissioner's revision was dismissed as the Tribunal's decision was legally correct. No costs were awarded. (Case Citation: 1984 (1) TMI 291 - ALLAHABAD HIGH COURT)
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