1963 (4) TMI 20 - HC - VAT and Sales Tax

Summary

The High Court of Madras quashed the Board of Revenue's order to collect sales tax arrears personally from the petitioner, ruling that the assessment against the canteen was not personal liability. The court issued a rule prohibiting the State from proceeding further to collect the arrears from the petitioner. The petition was allowed as one for prohibition. (Case citation: 1963 (4) TMI 20 - MADRAS HIGH COURT)