LAWS(MAD)-1978-2-10

STATE OF TAMIL NADU Vs. BHAGAVANCHAND AND COMPANY

Decided On February 08, 1978
: STATE OF TAMIL NADU Appellant
V/S
BHAGAVANCHAND AND COMPANY Respondents

JUDGEMENT

(1.) THE short question raised is whether the fountain-pen nibs would fall under items 109 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. THE item read as follows :