1955 (3) TMI 14 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petitions related to assessment proceedings of 1949-50 and 1950-51. The issue was the interpretation of Notification No. 1011 dated 28th May, 1949, regarding sales tax exemption for goods in Cochin State. The assessee failed to prove eligibility for exemption, so the Tribunal's decision was upheld. Petitions were dismissed with costs.