1962 (3) TMI 69 - HC - VAT and Sales Tax

Summary

The petition challenged the validity of Rule 25 of the Madras General Sales Tax Rules, 1959, which required permits for travelling salesmen. The court found that the rule exceeded the government's rule-making power under the Madras General Sales Tax Act, 1959. The petition was allowed, and the rule was declared invalid. (Case: 1962 (3) TMI 69 - MADRAS HIGH COURT)