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1997 (2) TMI 460 - SC - VAT and Sales TaxWhether respondents who sold wheat bran are liable to pay sales tax thereon during the period December 26, 1977 until June, 1985? Whether, by reason of the Notification No. 3320 dated March 9, 1978, amending the entry relating to the rate of tax in the earlier notification in that behalf by including “bran” therein, has the effect of bringing to an end the exemption from the levy of sales tax that bran enjoyed under Notification No. 14547 dated December 26, 1977? Held that:- The respondent would be liable to pay sales tax on its sales of bran at the rate of 3 per cent from March 9, 1978 until June, 1985 when the situation was radically altered.
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