1979 (3) TMI 198 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh allowed the petition of M/s. Bansilal Phoolchand, a partnership firm selling lanterns and glass chimneys, stating that the sales of chimneys should be taxed under entry 34 as parts of lanterns, not under entry 26 for glasswares. The court quashed the tax assessment orders and directed the Sales Tax Officer to assess the sales of chimneys under entry 34.