1956 (9) TMI 47 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh dismissed the appeal against the acquittal of the respondent in a Sales Tax Act case. The respondent had not submitted returns declaring turnover, claiming to have stopped business due to heavy losses. The court found that the assessment made without giving the respondent a reasonable opportunity to produce accounts was not valid. The acquittal was justified, but the authorities can assess if the accounts are not produced.