1976 (2) TMI 174 - HC - CST, VAT & Sales Tax

Extract:
.......ribunal went wrong in holding that the battery plates would fall under item 41 of the First Schedule. We are of the view that it is liable to be taxed only under section 3(1) at multi-point in the relevant assessment year. In the result, all the tax revision petitions are allowed with costs. Counsel s fee is Rs. 150 in each case. Petitions allowed.