1962 (3) TMI 76 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed a revision petition regarding the tax rate on cotton thread used for kite flying, upholding the tax at 2 per cent as sewing thread based on a previous judgment. The Deputy Commissioner's rectification of the order was deemed lawful in accordance with the Board of Revenue's decision. The court concluded that the use of the commodity does not affect the tax rate, leading to the dismissal of the revision petition.