1967 (7) TMI 108 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the petitions partly, deleting turnover related to last sales in the state and sales of certain items not part of the assessee's regular business. The court upheld the finding that certain transactions did not qualify as export sales. The court dismissed the petitions in other respects. No costs were awarded. (Case citation: 1967 (7) TMI 108 - MADRAS HIGH COURT)