1972 (2) TMI 77 - HC - VAT and Sales Tax

Summary

The Allahabad High Court ruled in favor of the assessee, Lachman Singh, stating that oil-cans and steel files sold with chaff-cutters are considered accessories and are exempt from tax under a specific notification. The court emphasized that these items contribute to the efficient functioning of the chaff-cutter. The judgment was based on the definition of "accessory" and relevant notifications. The department was directed to bear the costs of Rs. 100.