Appeal Dismissed: Circular on Sales Tax Doesn't Apply to Income Tax

The High Court of Himachal Pradesh dismissed the appeal as the circular dated 1st July, 1994, related to sales tax acts and did not apply to income tax proceedings. The appellant's argument was rejected as no distinction was made between Roller Flour Mills and Flour Mills/Rice Mills under the Income Tax Act.

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The High Court of Himachal Pradesh dismissed the appeal as the circular dated 1st July, 1994, related to sales tax acts and did not apply to income tax proceedings. The appellant's argument was rejected as no distinction was made between Roller Flour Mills and Flour Mills/Rice Mills under the Income Tax Act.

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