1978 (8) TMI 204 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that tube-well filters are assessable to sales tax as spare parts of machinery for the assessment year 1968-69. The filters are considered essential parts of tube-well machinery, preventing substances other than water from entering the suction tube. Both the revising authority and appellate authority were incorrect in classifying filters as unclassified items.