1988 (8) TMI 390 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that the Board of Revenue was not justified in taxing the sale of 'sewai' at 2% as a form of cereal without ascertaining the wording of the relevant entry in force at the material time. The Court stated that the rate of tax applicable in the case of 'sewai' can only be decided after determining the wording of the relevant entry. The references were answered accordingly, and parties were ordered to bear their own costs.