1991 (1) TMI 401 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed the department's revision against the judgment of the Sales Tax Tribunal, which had ruled in favor of the assessee regarding the taxation of fish-meal. The Tribunal correctly held that fish-meal was exempt from tax as it was considered a manure, even if used as poultry-feed. The court upheld the Tribunal's decision, stating that the exemption was applicable, and the revision was dismissed.