1954 (1) TMI 21 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the deductions claimed by the assessee in a sales tax assessment case. The Appellate Tribunal allowed deductions for sales outside the state and rebates for machinery delivered outside the state. The court confirmed the Tribunal's decision, dismissing the petition with costs of Rs. 250. The appeal was considered valid as it related to orders of assessment.