1986 (2) TMI 321 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh addressed a dispute regarding the classification of P.V.C. pipes for tax assessment. The court determined that the Tribunal was not justified in classifying P.V.C. pipes under a specific tax entry without establishing if they fell under a relevant government notification. The court ruled in favor of the assessee, stating that the Tribunal's decision was not supported by sufficient evidence.