1989 (1) TMI 345 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the writ appeals, setting aside the earlier dismissal of the writ petitions. The court ruled that electro cardiograph (ECG) falls under entry 41-A of the First Schedule to the Tamil Nadu General Sales Tax Act. The assessing authority's revised order placing ECG under entry 41-C was overturned. The court held that the appellant did not need to exhaust other statutory remedies before approaching the court under Article 226 of the Constitution of India.