1981 (10) TMI 167 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered whether horse gram flour falls under a tax exemption or a specific tax category. They found that horse gram flour falls under entry 80(b) and remanded the matter to the Tribunal for further examination. The Court also ruled that penalty for late submission of return was unjustified and cancelled it. The revision was partly allowed with no costs.