1993 (10) TMI 333 - HC - VAT and Sales Tax

Summary

The revision petition was filed regarding the taxation of a tractor and compressor sold together. The assessing authority initially taxed the tractor as a new commodity at 8%, but it was later determined that no manufacturing process was involved. The Sales Tax Tribunal concluded that the tractor and compressor were separate commodities, each taxable at different rates. As no new marketable commodity was created, no extra tax was justified. The revision petition was dismissed.