1995 (1) TMI 371 - HC - VAT and Sales Tax

Summary

The High Court of Madras held that peas and peas-dhall are taxable under item 80 of the First Schedule to the Tamil Nadu General Sales Tax Act, while chick-peas fall under item 6-A(iv) of the Second Schedule. Sales turnover of chick-peas cannot be taxed more than 4%. The Tribunal's order was set aside, and the first appellate authority's order was confirmed. Sales tax revisions filed by the Revenue were allowed. No costs.