1963 (4) TMI 41 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the petition of the petitioner, directing the Deputy Commissioner to reconsider the stay petition for collection of provisional tax for 1962-63. The Deputy Commissioner's refusal to grant stay was deemed arbitrary as he did not consider the security furnished by the petitioner. (Case citation: 1963 (4) TMI 41 - MADRAS HIGH COURT)