1976 (1) TMI 161 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled in favor of the assessee, stating that a commutator is not considered as an electrical good but as an electrical equipment. The court adopted a definition from the British Encyclopaedia and awarded costs of Rs. 100 to the assessee. The reference was answered in the negative. [Case: 1976 (1) TMI 161 - ALLAHABAD HIGH COURT]