1978 (8) TMI 220 - HC - VAT and Sales Tax

Summary

The High Court ruled in favor of the assessee, determining that leather belts should be taxed as leather goods, not as mill-stores and hardware. The notification specified that mill-stores and hardware refer to allied trades, including small tools and spare parts of machinery, which leather belts do not fall under. The decision favored the assessee, entitling them to costs assessed at Rs. 300.