https://www.taxtmi.com/caselaws?id=128341 The High Court upheld the Tribunal's decisions in favor of the respondent-mills, dismissing the State's revision petitions. The respondent-mills were entitled to a refund of excess tax on silk goods, as the goods were manufactured on power-looms. Sales from "Works Peoples Stores" were deemed non-taxable as they were considered an employee amenity. Additionally, sales of unserviceable goods were exempt from taxation, as the primary business objective of the respondent-mills was the manufacturing and sale of specific goods, not sundries. en-us Fri, 22 Sep 1961 00:00:00 +0530 Tue, 02 Apr 2013 12:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128341 The High Court upheld the Tribunal's decisions in favor of the respondent-mills, dismissing the State's revision petitions. The respondent-mills were entitled to a refund of excess tax on silk goods, as the goods were manufactured on power-looms. Sales from "Works Peoples Stores" were deemed non-taxable as they were considered an employee amenity. Additionally, sales of unserviceable goods were exempt from taxation, as the primary business objective of the respondent-mills was the manufacturing and sale of specific goods, not sundries. Case-Laws VAT and Sales Tax Fri, 22 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128341