1956 (4) TMI 41 - HC - VAT and Sales Tax

Summary

The State filed petitions under section 12B of Madras General Sales Tax Act against the Appellate Tribunal's decision that arecanut sold by assessees from South Kanara district is horticultural produce. The Court dismissed the petitions, stating that the process in South Kanara does not change the nature of the product. Case reported as The State of Madras v. R. Saravana Pillai.