1970 (3) TMI 126 - HC - VAT and Sales Tax

Summary

The High Court of Mysore dismissed the State's revision petitions regarding the classification of typewriter ribbons for sales tax purposes. The court held that typewriter ribbons do not fall under entry 18 of the Second Schedule as parts of typewriters, as they are not essential for the operation of a typewriter in the commercial sense. The petitions were dismissed without costs. (Case: 1970 (3) TMI 126 - Mysore High Court)