1988 (8) TMI 409 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that septic tanks made of cement are covered under entry No. 19 of Part III of Schedule II of the M.P. General Sales Tax Act, 1958, not under entry No. 45 of Part II. The Tribunal's decision in favor of the assessee was upheld, and the reference was decided against the department. No costs were awarded. (Citation: 1988 (8) TMI 409 - MADHYA PRADESH HIGH COURT)