1976 (7) TMI 160 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that drums and tins made of iron and sold by the assessee were not taxable at 3 per cent under a specific notification. The court referred to a previous decision and concluded that the items were not covered by the notification. The reference was answered in favor of the assessee. (Case: Indian Hume Pipe Company Ltd. v. State of Uttar Pradesh [1974] 34 S.T.C. 230)