1980 (12) TMI 158 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled in favor of the assessee, allowing the sale of paints to the M.P. Electricity Board for a concessional tax rate as per Notification No. 2371/1315-V-ST dated 19th June, 1965. The court found that the necessary declarations were furnished by the Electricity Board, supporting the use of paints in the distribution of electrical energy for sale. The department's appeal was dismissed, and the reference was answered in favor of the assessee.