1971 (2) TMI 95 - HC - VAT and Sales Tax

Summary

The High Court of Mysore dismissed a revision petition related to the assessment year 1964-65 under the Mysore Sales Tax Act, 1957. The court upheld the assessing authority's decision that hand-bags made of jute cloth do not fall under the category of "gunny bags" for tax purposes. The Sales Tax Appellate Tribunal also agreed with this view. The petition was dismissed with no costs.