1971 (10) TMI 102 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that bamboo baskets purchased by a registered dealer for carrying limestone are exempt from purchase tax under section 7(1) of the M.P. General Sales Tax Act. The decision was in favor of the assessee, M/s. N.M. Dubash & Co., for the period from April 1, 1961, to March 31, 1962. The court awarded the assessee the costs of the reference and fixed the counsel's fee at Rs. 100.