1981 (4) TMI 254 - SCH - VAT and Sales Tax

The question raised in this appeal is covered by the decision of this Court in Maharaja Book Depot v. State of Gujarat 1978 (10) TMI 148 - SUPREME COURT and also by the ratio of the decision in Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers 1980 (5) TMI 30 - SUPREME COURT OF INDIA . The appeal is accordingly allowed with no order as to costs.

Summary

The Supreme Court of India allowed the appeal with no order as to costs. The decision is based on previous rulings in Maharaja Book Depot v. State of Gujarat and Deputy Commissioner, Sales Tax v. Pio Food Packers. (Citation: 1981 (4) TMI 254 - SC)