1987 (4) TMI 455 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed the revision filed by the assessee against the Board of Revenue's decision that the assessee is not entitled to pay sales tax at a concessional rate of 3% instead of 7% on the turnover of Rs. 2,60,669 for selling vegetable ghee or oil packed in tins. The court held that selling tins with the products inside does not qualify for the concessional rate for empty tins.