1962 (1) TMI 41 - HC - VAT and Sales Tax

Summary

The High Court of Madras granted a refund certificate for a court fee of Rs. 100 in a tax revision case that was not yet taken on file. The petitioner, who no longer wished to pursue the matter, was entitled to the refund as per the Madras General Sales Tax Act. The Court held that the petitioner could obtain a refund of the fee paid.