1970 (3) TMI 110 - HC - VAT and Sales Tax

Summary

The High Court of Mysore dismissed the appeal by the assessee regarding the taxation of worn out and torn old clothing pieces collected for paper manufacturing. The court held that such clothing pieces are not exempt from sales tax as textiles and are liable to tax as wearing apparel. The court also noted that the appellant did not provide evidence to show they were the first seller, but since the tax amount was small, the appeal was dismissed.