1987 (4) TMI 450 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court dismissed the department's revision against the Board of Revenue's order, holding that dressed sheets of hides/skins used in footwear were taxable under entry No. 12, not entry No. 36 of a specific notification. The court found that entry No. 12, covering hides and skins raw or dressed, was more appropriate for the goods in question, as entry No. 36 excluded footwear. The court distinguished a previous case regarding hides and skins in untanned condition. The revision was dismissed with no costs.