1987 (2) TMI 503 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed a revision under the Rajasthan Sales Tax Act, 1954 regarding the classification of rubber hose pipes for taxation. The Court held that rubber hose pipes fall under the residual entry, not under entry No. 63 of the notification dated 29th May, 1967. This decision was based on a previous ruling for the same dealer in a similar case. The Tribunal's view was deemed justified, and the department's revision was dismissed.