High Court overturns Sales Tax Tribunal decision, exempts double plated rims from tax

The High Court allowed the revision petition of the assessee against the Sales Tax Tribunal's judgment for the assessment year 1980-81. The Tribunal's decision to reject the books of account was deemed unjustified. The double plated rims manufactured by the assessee were held to be exempt from tax under section 4 of the Sales Tax Act. The Tribunal's order was set aside, and the turnover of double plated rims was directed to be exempted from tax.

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The High Court allowed the revision petition of the assessee against the Sales Tax Tribunal's judgment for the assessment year 1980-81. The Tribunal was not justified in rejecting the books of account. The double plated rims manufactured by the assessee should have been exempted from tax under section 4 of the Sales Tax Act. The Tribunal's order was set aside, and the turnover of double plated rims was directed to be exempted from tax.

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