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of <h1>High Court affirms Tribunal decision granting exemption based on Form 3-A; Revenue's revision dismissed.</h1> The High Court upheld the Sales Tax Tribunal's decision, ruling in favor of the selling dealer's exemption claim based on form 3-A obtained from the ... - The Revenue filed a revision against a Sales Tax Tribunal judgment regarding exemption based on form 3-A. The Tribunal allowed the exemption claimed by the selling dealer. The High Court held that the selling dealer was entitled to claim exemption as the form 3-A was obtained from the purchasing dealer in accordance with the rules. The revision was dismissed, and no costs were awarded.
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