1983 (1) TMI 235 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision by the Commissioner of Sales Tax regarding the taxability of cast iron karahies under item 83 of a notification. The court held that the karahies were taxable as iron-made kitchen utensils under the notification. The argument that silica sand mixed with iron disqualifies them was rejected due to lack of evidence and proper raising of the issue.