1983 (3) TMI 233 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered whether arrow-root powder sold by the assessee falls under item 103(viii) of the Tamil Nadu General Sales Tax Act. The Tribunal held that arrow-root powder is neither food nor a preparation of vegetables, and therefore not covered under the Act. The Court agreed with the Tribunal's decision and dismissed the tax case. (Case Citation: 1983 (3) TMI 233 - MADRAS HIGH COURT)