1991 (4) TMI 434 - HC - VAT and Sales Tax

Summary

The Gujarat High Court ruled that galvanised plain and corrugated iron sheets fall under entry 3 in Schedule B, Part I to the Bombay Sales Tax Act, 1959 and entry 3 in Schedule II, Part A to the Gujarat Sales Tax Act, 1969. The decision was based on previous court rulings. The judgment favored the assessee and there were no costs awarded. The reference was answered in the negative.