1954 (3) TMI 51 - HC - VAT and Sales Tax

Summary

The Madras High Court dismissed the petition in the case of Louis Dreyfus & Company Ltd. v. The State of Madras (1954). The turnover in dispute was Rs. 1,95,212-3-2 relating to export of onions before 26th January, 1950. The court upheld the assessment under Explanation 2 to Section 2(h) and rejected the argument that the tax was an export duty, stating that sales tax is different from export duties. The petition was dismissed with costs of Rs. 250.