1990 (8) TMI 344 - SC - VAT and Sales Tax

Exigibility of sales tax in respect of sale of jeera, menthi, ajwain, saunf and cardamom, sale of wet dates, sale of old newspaper and transaction of mustard oil - whether they are first purchases or not? Held that - Appeals allowed in part and dismissed in part.

Summary

The Supreme Court of India ruled on the exigibility of sales tax for various items. The court found against the assessee on most issues, except for old newspapers, which were deemed exempt from sales tax. Wet dates were not considered fresh fruits, and mustard oil was a factual issue. The court held that old newspapers are covered by the exemption provided in the Constitution. The appeals were allowed in part and dismissed in part.