1997 (5) TMI 419 - AT - VAT and Sales Tax

Summary

The case involved a dispute over whether "taraibati" goods were bamboos or articles made of bamboo for tax purposes. The Tribunal held that taraibati were articles made of bamboo, not bamboos, and quashed the seizures and penalties imposed. The Commercial Tax Officer was directed to refund the penalties to the applicants. Applications in RN-65 of 1997 and RN-66 of 1997 were allowed without costs.