1964 (3) TMI 80 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a writ petition challenging a penalty order for suppression of taxable items, ruling that the previous judgment operates as res judicata. The petitioner's argument that the assessment order was only for part of the year and therefore the penalty order was invalid was rejected. The court upheld the preliminary objection and dismissed the petition with costs.