1985 (3) TMI 247 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax filed a revision against a Sales Tax Tribunal judgment regarding the assessment year 1976-77. The issue was whether posta-budi should be taxed as a medicine at 5% or as a regular sale at 7%. The Tribunal found posta-budi to be a medicine based on evidence from "Madan Pal Nighantu," and the High Court upheld this decision, dismissing the revision.