1991 (7) TMI 305 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the appeal of the assessee against the Joint Commissioner's order disallowing exemption on the sales of colour pencils. The Court held that colour pencils were covered by a government notification dated March 19, 1976, as clarified by the Board in a letter, and reinstated the Appellate Assistant Commissioner's order granting the exemption. The Joint Commissioner's order was set aside.