1969 (1) TMI 51 - SC - VAT and Sales Tax

As in the assessment and collection of tax the liability has to be determined by the provisions of the Central Sales Tax Act as expressly so decided in Travancore Rubber and Tea Co. s 1967 (4) TMI 134 - SUPREME COURT OF INDIA

Summary

The Supreme Court of India dismissed the appeal as per the judgment in Travancore Rubber and Tea Co. [1967] 20 STC 520. The appellant was engaged in the business of growing rubber trees and selling rubber sheets, but was not considered a dealer under the Central Sales Tax Act. The appeal was dismissed with costs.