1994 (9) TMI 306 - SCH - VAT and Sales Tax

It cannot be said that the shoe tips heels tip toes tip nails made of iron or steel are plates both plain and chequered in all qualities within the meaning of sub-section (vii) of clause (iv) of section 14 of the Central Sales Tax Act 1956 as amended by the Central Sales Tax (Amendment) Act 1972 - Appeal dismissed.

Summary

The Supreme Court dismissed the appeal, stating that shoe tips, heels, tip toes, tip nails made of iron or steel are not considered "plates both plain and chequered in all qualities" under the Central Sales Tax Act, 1956. No costs were awarded.