1990 (8) TMI 387 - HC - VAT and Sales Tax

Summary

The Bombay High Court dismissed the application of M/s. Murarka Cottage Industries for sales tax exemption under entry No. 10 of the Bombay Sales Tax Act, 1959. The Tribunal upheld the decision, stating that the exemption was for small dealers with turnover below Rs. 30,000 and not intended to exempt turnover of Rs. 30,000. The Court noted that the validity of the notification was challenged in a separate writ petition. Application dismissed with no costs.