1986 (7) TMI 386 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that hair belting is covered under entry No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958. The Tribunal determined that hair belting is a woven fabric and meets the definition of "cloth" as per the Act. The Court's answer to the question referred was affirmative, ruling in favor of the assessee.