1969 (10) TMI 59 - HC - VAT and Sales Tax

Summary

The petition sought to quash the assessment order charging sales tax on sales of copra, arguing whether copra can be considered an oil-seed under the Central Sales Tax Act. The court held that copra must yield non-volatile oils without extensive processing to be considered an oil-seed, dismissing the petition. (Case: Veeraswami K. C.J. and Maharajan, JJ., 1969 (10) TMI 59 - Madras High Court)