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1975 (11) TMI 124 - SC - VAT and Sales TaxWhether the price of cotton seeds was deductible from the purchase turnover of unginned cotton? Held that:- All the present appeals have also got to be disposed of in identical terms. The directions given by the learned single Judge are to be modified only to this extent that in all these cases fresh assessments will have to be made under section 11AA as introduced in the Act by the Amendment Act in the light of the judgment of this court in the case of Shakti Cotton Company [1971 (11) TMI 143 - SUPREME COURT OF INDIA]. The appeals are accordingly disposed of in the manner stated above.
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