1978 (4) TMI 218 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad considered whether T. squares and drawing-boards are "mathematical survey instruments" exempt from sales tax. The court held that based on their mention in the Irrigation Department's Manual as such instruments, they qualify for exemption. The decision was in favor of the assessee, and the question was answered in the affirmative. (Case citation: 1978 (4) TMI 218 - ALLAHABAD HIGH COURT)