https://www.taxtmi.com/caselaws?id=152940 The High Court partially allowed the appeal for the assessment year 1968-69 and fully allowed it for 1971-72. The assessee was granted costs, including counsel's fee. The court upheld tax liability for certain items based on previous judgments, deemed turnover taxable for some items, and classified sales of shade trees as agricultural or horticultural produce for tax exemption. The jurisdictional question regarding the revision of the assessment order beyond the prescribed period was also addressed, with certain items being held not liable to tax due to lack of jurisdiction. en-us Thu, 01 Mar 1979 00:00:00 +0530 Sat, 13 Jul 2013 11:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152940 The High Court partially allowed the appeal for the assessment year 1968-69 and fully allowed it for 1971-72. The assessee was granted costs, including counsel's fee. The court upheld tax liability for certain items based on previous judgments, deemed turnover taxable for some items, and classified sales of shade trees as agricultural or horticultural produce for tax exemption. The jurisdictional question regarding the revision of the assessment order beyond the prescribed period was also addressed, with certain items being held not liable to tax due to lack of jurisdiction. Case-Laws VAT and Sales Tax Thu, 01 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152940