2001 (5) TMI 929 - HC - VAT and Sales Tax

Summary

The High Court of Calcutta ruled that "gudakhu" is not subject to sales tax as it falls under the category of "tobacco." An earlier judgment supporting this decision was upheld, and the rule was made absolute. The writ petition was disposed of with no costs. The matter was renumbered due to similar circumstances between the parties, following established legal principles. Xeroxed certified copies of the order were to be provided to the parties within seven days.