1977 (1) TMI 144 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a tax revision petition filed by the State against an order of the Sales Tax Appellate Tribunal. The case involved the sale of staple fibre purchased for use as raw material but later sold as staple fibre. The Tribunal ruled that the sale was not liable to tax under the Central Sales Tax Act, 1956, as it was not in the course of the respondent's business. The Court upheld the Tribunal's decision. (Case Citation: 1977 (1) TMI 144 - MADRAS HIGH COURT)