1987 (3) TMI 484 - HC - VAT and Sales Tax

Summary

The High Court revised the Board of Revenue's order regarding the tax rate on aluminium paint used for electric poles. The court held that the paint is taxable at 10% under entry No. 63, not at the concessional rate of 3% as claimed by the assessee. The court found that the paint is not considered an accessory required for distribution of electric power. The revision was allowed, and the Board of Revenue's order was set aside.