1954 (6) TMI 8 - HC - VAT and Sales Tax

Summary

The petitioner sought a direction to prevent the Assessing authority from taking action under the Sales Tax Act. The petitioner company, though based outside Punjab, sold and delivered goods in the state, making them liable for sales tax. The amended definition of "dealer" includes entities selling goods in Punjab, retroactively from January 26, 1950. The Assessing Authority's actions were deemed valid, and the petition was dismissed.