1957 (10) TMI 24 - HC - VAT and Sales Tax

Summary

The petitioner, a firm dealing in untanned hides and skins, objected to tax assessment notices issued by the Commercial Tax Officer. The High Court held that the classification under the Madras General Sales Tax Act was valid and did not violate Article 14 of the Constitution. The contention that transactions were exempt under Article 286(1)(b) was also rejected. The petitioner's argument regarding sales to non-resident agents for export was dismissed. The writ petition was therefore dismissed with costs.