1958 (9) TMI 71 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that the assessee was not liable to pay sales tax on charges for retreading old tires as there was no element of sale involved. The sales tax collected from customers and remitted to the government was also exempt. The revision petition was partly allowed. Reported as Sundaram Motors (Private) Ltd. v. The State of Madras [1958] 9 S.T.C. 687.