https://www.taxtmi.com/caselaws?id=151562 The court ruled in favor of the petitioner-company, allowing the petition challenging the assessment order under the Constitution. It held that the petitioner had the right to maintain the writ petition as an aggrieved party affected by the tax burden. The court determined the sales of naphtha to be inter-State sales under the Central Sales Tax Act, thus not falling under the jurisdiction of the U.P. Sales Tax Act. Consequently, the court ordered a refund of the tax collected by the Indian Oil Corporation and directed the modification of the assessment order. The petitioner was also awarded costs against the respondents. en-us Tue, 12 Aug 1975 00:00:00 +0530 Fri, 07 Jun 2013 14:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151562 The court ruled in favor of the petitioner-company, allowing the petition challenging the assessment order under the Constitution. It held that the petitioner had the right to maintain the writ petition as an aggrieved party affected by the tax burden. The court determined the sales of naphtha to be inter-State sales under the Central Sales Tax Act, thus not falling under the jurisdiction of the U.P. Sales Tax Act. Consequently, the court ordered a refund of the tax collected by the Indian Oil Corporation and directed the modification of the assessment order. The petitioner was also awarded costs against the respondents. Case-Laws VAT and Sales Tax Tue, 12 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151562