1986 (4) TMI 329 - SC - VAT and Sales Tax

As in Sodhi Transport Co. v. State of U.P. 1986 (3) TMI 303 - SUPREME COURT OF INDIA upheld the provisions of section 28-B of the U.P. Sales Tax Act, 1948 and the rules made thereunder. For the same reasons we uphold the provisions of section 37 of the Haryana General Sales Tax Act, 1973, rule 45 and form Nos. 38 and 39 of the Haryana General Sales Tax Rules, 1975.

Summary

The Supreme Court upheld the provisions of section 37 of the Haryana General Sales Tax Act, 1973, rule 45, and form Nos. 38 and 39 of the Haryana General Sales Tax Rules, 1975, similar to the decision in Sodhi Transport Co. v. State of U.P. Costs were not awarded. Multiple writ petitions were disposed of. (Case citation: 1986 (4) TMI 329 - Supreme Court)