1995 (8) TMI 285 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the tax case revision under the Tamil Nadu General Sales Tax Act for the assessment year 1980-81. The court held that "jig bushes" fall under entry 81 of the First Schedule, subject to a single-point levy at 6%, not a multi-point levy at 4% as contended by the assessee. The petition was dismissed with no costs.