1988 (10) TMI 267 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed 17 revisions filed by the Commissioner, Sales Tax, U.P., against provisional assessment orders for safety razor blades manufactured by an assessee. The dispute was over the tax rate - department argued for 12%, assessee claimed 8%. The Sales Tax Tribunal found the blades not immune to rust, classifying them as unclassified items. The court upheld the Tribunal's decision, dismissing all revisions. (Case citation: 1988 (10) TMI 267 - ALLAHABAD HIGH COURT)