1956 (6) TMI 10 - DSC - VAT and Sales Tax

Summary

The Sales Tax Officer's assessment of a merchant's turnover was found to be illegal due to jurisdictional issues. The assessment was set aside, and the officer was directed to start fresh assessment proceedings. The appellant is entitled to a refund of the institution fee. (Case: Shri Abdul Karim v. Sales Tax Officer, Mahboobnagar) [1956 (6) TMI 10 - Hyderabad]