1992 (7) TMI 312 - HC - VAT and Sales Tax

Summary

The Orissa High Court directed the Sales Tax Tribunal to consider whether jam, jelly, tomato sauce, and squash are covered by a specific rule for tax levy. The Tribunal concluded that these items were taxable, but the High Court disagreed, stating that only goods similar to those specifically mentioned in the rule are taxable at the first point of sale. The High Court ruled in favor of the Revenue and against the dealer. The reference was answered in the negative.