1971 (7) TMI 143 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that the turnover of the assessee's bhojanalaya is not exempt from sales tax under Notification No. 965-V-ST dated 31st March, 1964. The court agreed with the Sales Tax Officer's conclusion that the assessee's establishment does not qualify as a small operator under the notification. The interpretation by the Sales Tax Tribunal was deemed correct. The parties will bear their own costs.