1982 (7) TMI 252 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that cement pipes are not necessarily taxable under entry 56 of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958. The Tribunal remanded the case for further inquiry on the use of the pipes. The Court cited previous cases where pipes not used for sanitary fittings were not taxable under the same entry. The question was answered in the negative, stating that taxation depends on the specific facts of each case. No costs were awarded in this reference.