1967 (4) TMI 184 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the tax revision petition, remitting the matter to the assessing authority for consideration and disposal in respect of a turnover of Rs. 6,227. The court held that compliance with rule 26(13) of the Madras General Sales Tax Rules is not mandatory and that the concession under section 3(2) of the Madras General Sales Tax Act is absolute for single point taxation. The respondent was given another opportunity to prove that the purchases were second purchases. No costs were awarded. (Case Citation: 1967 (4) TMI 184 - MADRAS HIGH COURT)