1979 (10) TMI 202 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that woollen jursi and hose topas containing 90% wool and 10% nylon were not taxable as woollen goods at 6%, but as unclassified items at 3% in the assessment year 1970-71. The revision filed by the Commissioner of Sales Tax was dismissed, and the assessee was awarded costs of Rs. 300. The standing counsel's fee was assessed at Rs. 100.