1980 (2) TMI 233 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court allowed two applications under section 15(2)(b) of the Rajasthan Sales Tax Act, 1954, regarding the tax rate on "neel" (ultramarine blue) sales. The Board of Revenue's decision that "neel" is not a pigment and taxable at 7% was challenged. The Court directed the Board to refer the question of law on the tax rate for "neel" within three months.