1986 (10) TMI 312 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the tax case regarding the classification of green garlic as a vegetable for exemption. The Tribunal's decision was upheld based on the notification exempting only dried and dehydrated vegetables. The Court referred to a previous case involving red ripe fruit chillies to support the Tribunal's view. The judgment was delivered by V. Ramaswami, J.