1966 (1) TMI 63 - HC - VAT and Sales Tax

Summary

The petition to quash a notice served under section 26(1) of the Madras General Sales Tax Act was dismissed by the High Court of Madras. The court held that the requirement to forward a copy of the notice to the dealer was not a condition precedent to the validity of the notice. The Superintending Engineer had already paid the amount to the department, making quashing the notice ineffective.