1980 (1) TMI 176 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed the applications under section 15(3A) of the Rajasthan Sales Tax Act, 1954. The case involved the exemption of cattle feed, specifically wheat bran, from sales tax. The court held that chauper, sold by the assessee, was used as cattle feed and therefore exempt from sales tax. The court declined to refer the case further based on this finding. The applications were dismissed.