1991 (4) TMI 430 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petition of an assessee, a dealer in ready-made garments, regarding the assessment of taxable turnover under the Central Sales Tax Act. The court held that the rate of tax applicable to the garments sold under a registered brand name is covered by a specific schedule and not by certain notifications. The Tribunal allowed the assessee to submit "C" forms for consideration, and the court upheld this decision, leading to the dismissal of the revision petition with no costs.