1953 (7) TMI 6 - HC - VAT and Sales Tax

Summary

The application by Messrs. A.V. George and Company Ltd., dealers in rubber sheets, was made to challenge an assessment of inter-State sales for the period from May 30, 1950, to March 31, 1951. The main plea was that the sales occurred outside the State, making them immune from sales tax under Article 286 of the Constitution. The High Court quashed the order and remanded the case to the Sales Tax Officer for further proceedings. Application allowed.