1988 (9) TMI 329 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that groundnut husk is taxable under entry No. 4 of Part IV of Schedule II, not under entry No. 1 of Part VI. The court based its decision on the interpretation that "groundnut" includes both shelled and unshelled groundnuts. The department's appeal was dismissed, and the reference was answered in favor of the assessee.