1991 (7) TMI 344 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that "heat treatment salts" fall under entry 138 of Schedule I of the Tamil Nadu General Sales Tax Act, taxable at 8 per cent. The Court upheld the Tribunal's decision, stating that the salt is considered a "chemical" due to its properties and usage in carburising metal. The revisions were dismissed, with no order as to costs. (Case citation: 1991 (7) TMI 344 - MADRAS HIGH COURT)