1979 (11) TMI 241 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a petition to revise an order of the Tamil Nadu Sales Tax Appellate Tribunal. The petitioner claimed that the goods sold were exempt from sales tax as firewood, but the court disagreed based on the specifications in the agreement. The court distinguished the case from a previous decision involving different facts. The court concluded that the goods sold did not qualify as firewood based on the detailed specifications in the agreement. The petition was dismissed.