1977 (1) TMI 146 - HC - VAT and Sales Tax

Summary

The State filed a petition under section 38 of the Tamil Nadu General Sales Tax Act, 1959 against the Sales Tax Appellate Tribunal's order regarding the tax rate for the sale of cycle rickshaws. The Tribunal ruled that cycle rickshaws do not fall under the category of "cycle combinations" in entry 38 of the Act. The High Court upheld the Tribunal's decision, stating that cycle rickshaws are not covered by entry 38. The tax revision case was dismissed, and the respondent was awarded costs of Rs. 250.