1957 (2) TMI 49 - HC - VAT and Sales Tax

Summary

The State of Madras appealed against a judgment granting a refund of sales tax on railway charges to a piece-goods merchant in Tirunelveli. The merchant claimed exemption for separately charged freight, but the court ruled that since no freight was paid at the sale point, the exemption did not apply. The appeal was allowed, and the suit was dismissed without costs. Leave to appeal was granted.