1995 (7) TMI 400 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petition filed by the State against an assessee who was originally assessed to sales tax on a total turnover. The assessing officer found a service element in selling ice cream, leading to no tax being levied. The Deputy Commissioner later directed tax to be levied, but the Tribunal overturned this decision, stating that the service element made the turnover non-taxable. The Court upheld the Tribunal's decision, dismissing the revision.