1988 (12) TMI 321 - HC - VAT and Sales Tax

Summary

The Allahabad High Court upheld the Sales Tax Tribunal's decision that sewing materials were to be taxed as unclassified items for the assessment year 1979-80. The Tribunal found that a subsequent notification excluded sewing materials from being classified items, leading to the change in tax rate. The Court dismissed the assessee's plea of change of opinion and upheld the Tribunal's decision. The revision petition was dismissed with costs of Rs. 200. Stay order from October 29, 1987 was vacated.