1984 (8) TMI 303 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the tax appeal filed by the assessee, who was a dealer in hardware and electrical goods. The court held that the assessee was entitled to claim exemption on second sales of electrical goods, regardless of the purchaser being a manufacturer of aluminium utensils. The court disagreed with the Board of Revenue's decision to deny the exemption based on the purchaser and allowed the appeal with no order as to costs. (Case citation: 1984 (8) TMI 303 - MADRAS HIGH COURT)