1986 (2) TMI 320 - HC - VAT and Sales Tax

Summary

The High Court allowed the revision petition of the assessee against the Sales Tax Tribunal's judgment for the assessment year 1980-81. The Tribunal was not justified in rejecting the books of account. The double plated rims manufactured by the assessee should have been exempted from tax under section 4 of the Sales Tax Act. The Tribunal's order was set aside, and the turnover of double plated rims was directed to be exempted from tax.