1964 (7) TMI 24 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision filed by the State against the Sales Tax Appellate Tribunal's order. The Tribunal found that the assessee did not collect sales tax as claimed by the assessing authority. Referring to a Supreme Court decision, it was held that the State Legislature cannot enforce collection of sales tax when not due. The revision case was rejected, and no costs were awarded.