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<h1>High Court sets aside Sales Tax Tribunal's decision, orders fresh appeal based on evidence</h1> The High Court of Allahabad allowed the revision filed by the assessee under section 11(1) of the U.P. Sales Tax Act against the Sales Tax Tribunal's ... - The High Court of Allahabad allowed the revision filed by the assessee under section 11(1) of the U.P. Sales Tax Act against the Sales Tax Tribunal's judgment. The Court held that a finding must be recorded before imposing tax if goods were not purchased locally. The Tribunal's order was set aside, and the appeal was directed to be decided afresh based on the evidence.
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