Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1978 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (3) TMI 195 - CALCUTTA HIGH COURTExtract: .......ppears to us that question No. (2) must be answered in favour of the assessee. Our answer is that the sale of unserviceable goods, reject scraps, discarded and surplus materials were not exigible to tax under the Bengal Finance (Sales Tax) Act, 1941. In the facts and circumstances, there will be no order as to costs. Reference answered accordingly.
|