1991 (9) TMI 334 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the appeal filed by the assessees against the order of the Joint Commissioner, Commercial Taxes. The dispute was regarding the taxable turnover of Rs. 77,250 related to charges for printing, packing, and freight of calendars supplied to distributors free of cost. The Appellate Assistant Commissioner had canceled the tax levy, but the Joint Commissioner overturned this decision. The High Court found that the charges were for expenses, not for the sale of calendars, and set aside the Joint Commissioner's order, restoring that of the Appellate Assistant Commissioner. No costs were awarded. (Case citation: 1991 (9) TMI 334 - MADRAS HIGH COURT)