Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1956 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1956 (4) TMI 40 - HC - VAT and Sales TaxExtract: .......ision was under the Indian Income-tax Act. At page 171 the learned judges pointed out the tea that was sold had been subjected to a manufacturing process. We fail to see any scope for applying the test laid down in that decision to the question now before us. The petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
|