1991 (11) TMI 249 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan allowed the revision petition, quashed the Tribunal's order, and directed the Tribunal to determine if the assessee qualifies as a manufacturer to avail benefits under a specific notification. The Tribunal must consider if further processes were undertaken and ensure tax is payable only at a single point. The matter is sent back to the Tribunal for a decision.