1991 (2) TMI 378

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..... n T.A. Nos. 378/87 and 379/87 decided on May 16, 1988. The Revenue has come up in revision only against the decision in T.A. No. 379/87 in relation to the assessment year 1983-84. The Tribunal was concerned with the Central sales tax leviable on jowar. Jowar is leviable to local sales tax at 2 per cent under entry 17 of the Third Schedule. Jowar also comes under the category of "declared goods" un .....

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