1969 (12) TMI 93 - HC - VAT and Sales Tax

Summary

The High Court of Mysore allowed the revision petitions under the Mysore Sales Tax Act, 1957 for the assessment years 1962-63 and 1963-64. The court held that scooter seat covers made of rexine cloth do not fall under serial No. 73 of the Act but should be taxed at 2 per cent under section 5(1) of the Act. The turnover should be assessed accordingly for the relevant years.