1978 (10) TMI 143 - HC - VAT and Sales Tax

Summary

The revising authority found that bars and rods sold by the assessee were not finished products but raw material, thus not taxable as brasswares under the notification. The question was answered in favor of the assessee. The assessee is entitled to costs of Rs. 200. (Case: Commissioner of Sales Tax, U.P. v. Manohar Glass Works[1971] 27 S.T.C. 51)