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<h1>Allahabad High Court: Sales Tax Rate Dispute - Batteries Taxable at 6 Pies, Not 7%</h1> The High Court of Allahabad ruled in favor of the assessee in a sales tax dispute for the assessment year 1962-63. The court held that the proper tax rate ... - The High Court of Allahabad ruled in favor of the assessee, a dealer in batteries used in motor vehicles, in a sales tax dispute for the assessment year 1962-63. The court held that the proper tax rate applicable to the turnover of batteries is six pies per rupee as per Notification No. ST-3505/X dated 10th May, 1956, and not seven per cent. as contended by the sales tax department under Notification No. ST-3391/X-10121962 dated 1st July, 1962. The court found that the batteries do not fall under the definition of 'electrical goods' as per the latter notification. The assessee was awarded costs of Rs. 100.
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