https://www.taxtmi.com/caselaws?id=159537 The Court ruled in favor of the assessee, determining that gas stoves should be taxed at 4 per cent multi-point rather than 8 per cent single point as assessed by the Deputy Commercial Tax Officer and later reinstated by the Joint Commissioner. The Court found that gas stoves were only subject to the higher tax rate from April 1, 1987, and prior to that date, they were taxable at the lower rate. The appeal was allowed, setting aside the Joint Commissioner's decision and upholding the Appellate Assistant Commissioner's ruling, with no costs awarded. en-us Tue, 20 Aug 1991 00:00:00 +0530 Wed, 27 Nov 2013 11:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159537 The Court ruled in favor of the assessee, determining that gas stoves should be taxed at 4 per cent multi-point rather than 8 per cent single point as assessed by the Deputy Commercial Tax Officer and later reinstated by the Joint Commissioner. The Court found that gas stoves were only subject to the higher tax rate from April 1, 1987, and prior to that date, they were taxable at the lower rate. The appeal was allowed, setting aside the Joint Commissioner's decision and upholding the Appellate Assistant Commissioner's ruling, with no costs awarded. Case-Laws VAT and Sales Tax Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159537