1989 (9) TMI 360 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that lucerne grass falls under the expression of "vegetable" and is exempt from sales tax. The Sales Tax Appellate Tribunal's decision was upheld, citing that lucerne is fit for human consumption and can be used for the table. The court referred to previous judgments to support their decision. The tax cases were dismissed with no costs.