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<h1>Tribunal's Decision on Classification of 'Tandem Cycles' Upheld by High Court</h1> <h3>Commissioner of Sales Tax, MP Versus Janta Cycle Stores</h3> The High Court of Madhya Pradesh upheld the Tribunal's decision that 'tandem cycles' fall under the classification of cycles as per a government ... - The High Court of Madhya Pradesh decided a reference under the Madhya Pradesh General Sales Tax Act, 1958, regarding the classification of cycles under a government notification. The Tribunal's decision that 'tandem cycles' cover all cycles was upheld, and the reference was answered in favor of the dealer.