1987 (7) TMI 567 - HC - VAT and Sales Tax

Summary

The High Court dismissed the department's revision against the Tribunal's order, which held that rims and axles are covered under a specific entry in the Central Sales Tax Act and should be taxed at 3% instead of 7% under the residuary entry. The court found that rims are integral components of wheels and fall within the ambit of the specific entry, excluding them from the residuary entry. Therefore, the revision was dismissed, and no costs were awarded.