1958 (10) TMI 32 - HC - VAT and Sales Tax

Summary

The appellant challenged a sales tax assessment under the Madras General Sales Tax Act, claiming it violated Article 286(2) of the Constitution. The trial court ruled in favor of the appellant, but the Subordinate judge held the suit was not maintainable under section 18-A of the Act. The High Court dismissed the appeal, stating the Civil Court's jurisdiction was barred and that the Sales Tax Continuance Order of 1950 allowed the tax levy despite constitutional provisions. The appeal was dismissed without costs.