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1991 (8) TMI 301 - HC - VAT and Sales TaxExtract: .......will not apply to entry 40 and consequently the later view taken by the Tribunal in the order challenged in T.C. No. 4 of 1987 is not sustainable. Accordingly, we set aside the order in Tribunal Appeal No. 693 of 1984 and allow T.C. No. 4 of 1987. Consequently, we dismiss T.C. No. 9 of 1986. There will be no order as to costs in both the tax cases.
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