2002 (8) TMI 824 - HC - VAT and Sales Tax

Summary

The Madras High Court ruled in favor of the assessee, a manufacturer of sketch pens, stating that the clarification issued by the Commissioner included "sketch pens" under the entry for "pens" in the sales tax act. The Tribunal's order upholding the tax assessment on sketch pens was set aside, and the writ petition was allowed.