1982 (1) TMI 165 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana ruled that the concessional tax rate for certain goods did not apply to "rajmash" and "lobia" as they were not covered under the specified entry. The court interpreted the terms in the entry based on common parlance and upheld the decision of the Tribunal. The reference was answered in the affirmative.