1970 (2) TMI 120 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that rexine covers and pads are not considered cycle parts or accessories but are unclassified items taxable at 2 per cent. The case involved M/s. Brijvasi Traders of Agra for the assessment years 1961-62 and 1962-63. The court clarified the applicable notification as No. S.T. 1363/X-1045(19)/60 dated 5th April, 1961. The decision was based on a previous judgment in Commissioner of Sales Tax, U.P. v. M/s. Free India Cycle Industries. The assessee was awarded costs of Rs. 100 for both references.