1986 (2) TMI 303 - HC - VAT and Sales Tax

Summary

The judgment is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 regarding the classification of paper reels of different widths. The court found that the process of slitting paper rolls into smaller width reels did not amount to manufacturing under the Act. The decision was in favor of the assessee based on a previous related case. The question was answered in the affirmative, and no costs were awarded.