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1954 (1) TMI 13 - HC - VAT and Sales Tax
The judgment dealt with two main points. Firstly, the assessee was not liable to include a specific sum in his turnover as the transaction did not involve the purchase of groundnuts by the assessee. Secondly, regarding rule 18 of the Madras General Sales Tax Rules, the court held that the authority could condone the delay in submitting the required returns for claiming deduction, even if the returns were due before a specific date. The petition was dismissed with costs of Rs. 250.
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