1979 (12) TMI 137 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled in favor of the assessee, stating that the 'tagaries' and 'ghamelas' sold were considered utensils and exempt from sales tax under entry 50 of Schedule I of the M.P. General Sales Tax Act, 1958 for the year 1963-64. The court found that the articles in question met the criteria of being hand-made without power-driven machines and sold by the maker or family members, thus falling under the definition of utensils as per the ordinary dictionary meaning. The reference was answered in the affirmative.