1984 (2) TMI 310 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax, U.P., regarding the tax rate on corrugated board boxes. The Court held that corrugated board boxes are taxable at the rate of two per cent under the category of cardboard boxes, following previous decisions that established no distinction between corrugated and cardboard boxes. The revision was dismissed with costs assessed at Rs. 200. (Case Citation: 1984 (2) TMI 310 - ALLAHABAD HIGH COURT)