1983 (3) TMI 252 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed three tax revision cases related to an assessee for the assessment years 1976-77 and 1977-78. The court held that the assessee's registration certificate covered resale of brassware, eversilverware, copperware, steel furniture, etc., including allied articles, and did not include aluminiumwares. Therefore, there was no violation of section 10(b) of the Central Sales Tax Act. The orders passed by the Tribunal were upheld.