1970 (5) TMI 60 - HC - VAT and Sales Tax

Summary

The High Court of Mysore quashed notices issued by the Commercial Tax Officer proposing to rectify assessment orders under the Central Sales Tax Act, 1956. The Court held that the assessing authority cannot rectify orders where exemptions were granted by appellate authorities. Appellate authorities are the proper entities to make rectifications. Petitions allowed, no costs.