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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1978 (5) TMI HC This

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1978 (5) TMI 113 - HC - VAT and Sales Tax

The High Court of Allahabad ruled that tin trays are considered "wares" under Notification No. ST-2104/X-902(16)-52, while tin calendars and tin signboards are not. Tin trays are deemed to fall within the definition of "bartan," unlike tin calendars and signboards.

 

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