1974 (5) TMI 96 - HC - VAT and Sales Tax

Summary

The petitioner's turnover of reinforced cement concrete pipes was wrongly taxed at 3 per cent as wares made of metal. The High Court ruled that the pipes were not utensils and should be taxed at 2 per cent as unclassified goods. The revisional order was set aside, and the petitioner's appeal was upheld.