1968 (9) TMI 102 - HC - VAT and Sales Tax

Summary

The High Court of Mysore ruled that a purchaser of arecanuts was not liable to pay sales tax as the seller had already paid a composition fee in lieu of tax. The composition fee paid by the seller did not absolve him of his tax liability. The court allowed the writ petitions and set aside the Commercial Tax Officer's orders, with costs awarded to the petitioner. (Case citation: 1968 (9) TMI 102 - Mysore High Court)