1954 (3) TMI 49 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the decision of the Appellate Tribunal regarding the taxation of groundnut oil sales outside the State. The court ruled that the deduction claimed by the assessees under rule 18(2) of the Turnover and Assessment Rules was not applicable since the sale was exempt from taxation under Article 286 of the Constitution. The petitions for revision were dismissed.