1989 (7) TMI 328 - HC - VAT and Sales Tax

Summary

Manufacturers of galvanised iron pipes and tubes challenged reassessment notices under U.P. Sales Tax Act. Court held that galvanised pipes are taxable as steel tubes under Central Sales Tax Act at 4%. Sales Tax Commissioner's circulars directing otherwise were deemed improper. All petitions allowed, notices quashed, and authorities directed to treat galvanised pipes as declared commodity. Court discharged notice under article 215.