1996 (8) TMI 442

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.... No. 855 of 1988, - -<br>CST, VAT & Sales Tax<br>BHARUCHA S.P. AND SAGHIR AHMAD S. JJ. T.N. Singh and R.B. Misra, Advocates, for the appellant. &nbsp; Raja Ram Aggarwal, Senior Advocate (R.D. Upadhy....

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....ories and parts thereof", as held by the High Court and, before it, by the Tribunal, or the entry which reads "Tyres and tubes" as contended by the appellants. Tyres and tubes are parts of bicycles. T....