1969 (12) TMI 94 - HC - VAT and Sales Tax

Summary

The High Court of Mysore quashed a demand notice for penalty issued to the son of a deceased dealer under the Bombay Sales Tax Act, 1946, as there was no provision to levy penalty on the legal representative of a dealer. The court ruled in favor of the petitioner and allowed the petition, with no costs. (Case citation: 1969 (12) TMI 94 - Mysore High Court)