1986 (12) TMI 348 - HC - VAT and Sales Tax

Summary

The High Court of Orissa ruled that sewing machines and their parts were taxable at 5% under entry No. 67 during the period 1973-74, not at 7% or 8%. The Additional Sales Tax Tribunal's decision was deemed incorrect. The reference was answered in the negative. (Case citation: 1986 (12) TMI 348 - ORISSA HIGH COURT)