1997 (8) TMI 479 - HC - VAT and Sales Tax

Summary

The Revenue raised a question regarding the eligibility of rubberised coir mattresses and pillows for a sales tax deduction under a specific notification. The court ruled that the notification refers to "rubberised coir" without making a distinction based on the predominant element. Since no evidence was presented to show that rubber was the predominant element in the products, the court dismissed the revision petitions. (Case citation: 1997 (8) TMI 479 - MADRAS HIGH COURT)