1995 (3) TMI 451 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the department's petitions related to tax leviable under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act. The court upheld the Tribunal's decision that cotton and rayon tyre cord warp sheets are textile fabrics, exempt from tax based on a Supreme Court ruling. The revisions were dismissed with costs, and counsel fee was fixed at Rs. 1,000.