1996 (8) TMI 442

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....>Dated:- 1-8-1996<br>Civil Appeal 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 A....

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....cycles, tricycles, perambulators and accessories 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 appellant....