1979 (12) TMI 135 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that the assessee was not liable to pay tax on the purchase turnover of folded clips used in the manufacture of office files as the clips were not consumed but only used. The purchase from unregistered persons was not taxable under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The tax revision case was dismissed.