1955 (2) TMI 8 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a petition under Article 226 challenging a sales tax assessment, citing delay in filing the petition and failure to appeal to the Appellate Tribunal. The court refused to grant relief, stating that the petitioner had an adequate remedy but did not avail it. The court also declined to consider the merits of the case, dismissing the petition with costs.