2000 (6) TMI 788 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal dismissed the tax appeal regarding the classification of silk cotton seeds under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal upheld the decision that silk cotton seeds are taxable at multi-point, not single point, based on the botanical name "Bombo malabarioum" different from "Gossypium Spp." Appeal dismissed on June 13, 2000.