1981 (7) TMI 220 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that cast-iron pipes not used for sanitary fittings are not taxable under entry 56 of Schedule II of the M.P. General Sales Tax Act, 1958. The decision was based on a previous case involving conduit pipes. The reference was answered in favor of the assessee, with no costs awarded.