1984 (8) TMI 304 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered whether textile committee cess collected by the assessee forms part of sales turnover liable to tax under the Tamil Nadu General Sales Tax Act. The Court held that the textile committee cess is a separate impost and does not form part of sales turnover. The Court cited a previous case where a similar fee was not considered part of sales turnover. The Court dismissed the tax revision cases, upholding the view that the textile committee cess should not be brought to charge under the Sales Tax Act.