1969 (4) TMI 96 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that besan (atta of gram dal) is taxable under section 3-A at the stage of manufacture or import. The court held that besan is considered as "atta" under the notification, and thus not taxable. The Commissioner, Sales Tax, was ordered to pay the dealer Rs. 100 as costs.