1954 (1) TMI 24 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petition by the assessee to revise the Appellate Tribunal's order regarding the assessment under the General Sales Tax Act for the year 1949-50. The assessee sold jaggery, which was considered a marketable commodity, and was deemed a "dealer" under the Act. The sale of jaggery was not exempted as agricultural produce under Section 2(i) of the Act. The petition was dismissed with costs.