1964 (7) TMI 37 - HC - VAT and Sales Tax

Summary

The High Court of Kerala held that the Sales Tax Officer's provisional order fixing the sales tax for the petitioner was unwarranted as proper procedure was not followed. The Sales Tax Officer did not comply with Rule 15 of the General Sales Tax Rules by not asking the petitioner to produce account books to substantiate the return. The Court directed that no further tax be collected from the petitioner until final assessment is completed. The writ application was disposed of with no costs.