1973 (8) TMI 141 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled in favor of the assessee who sells marble chips, exempting the turnover of marble chips from tax as they are considered "marble goods." The court clarified that marble chips made by grinding marble slabs are classified as marble goods and not waste products. The decision was made under Notification No. ST-911/X dated 31st March, 1956. The assessee was awarded costs of Rs. 100.