1967 (3) TMI 102 - HC - VAT and Sales Tax

Summary

The petitioner Jamal Mydeen, a lessee of coconut topes, filed writ petitions to challenge sales tax assessment orders. He argued that he is exempt from sales tax as coconut trees' usufruct is horticultural produce. The court agreed, citing precedents and government exemptions. The orders of assessment were quashed, and no costs were awarded. (Case: Jamal Mydeen v. Deputy Commercial Tax Officer)