Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1979 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (3) TMI 177 - ALLAHABAD HIGH COURTExtract: .......il, both the commodities were the same. In view of these considerations, it must be held that sulphur rolls sold by the assessee are taxable as minerals as mentioned in Notification No. ST-II4949/X-10(2)-74 dated 30th May, 1975, and not as an unclassified item. The appeal is accordingly allowed with Rs. 200 as costs to the assessee. Appeal allowed.
|