1978 (4) TMI 220 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that G.I. pipes and C.I. pipes are taxable as unclassified items, not under the entry "wares made of any metal or alloy." The court referred to a previous case involving cement pipes and concluded that pipes are not considered utensils, therefore not covered by the mentioned entry. The judgment favored the assessee, who was awarded costs of Rs. 200.