Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1988 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (9) TMI 329 - HC - VAT and Sales Tax
The High Court of Madhya Pradesh held that groundnut husk is taxable under entry No. 4 of Part IV of Schedule II, not under entry No. 1 of Part VI. The court based its decision on the interpretation that "groundnut" includes both shelled and unshelled groundnuts. The department's appeal was dismissed, and the reference was answered in favor of the assessee.
|