1986 (2) TMI 298 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that goods bought for office equipment were not liable for purchase tax under the M.P. General Sales Tax Act, 1958. The court ruled in favor of the assessee, stating that the purchase must have a direct nexus with the business to incur purchase tax liability. The reference was answered in the affirmative against the department.