1971 (3) TMI 105 - HC - VAT and Sales Tax

Summary

The petitioner, an excise contractor, sought a declaration for deduction of shop rental as excise duty under Mysore Sales Tax Rules. The High Court ruled that shop rental is not excise duty and cannot be deducted for taxable turnover calculation. The writ petition was dismissed. (Case: Govinda Bhat G.K. and Jagannatha Shetty K., JJ., 1971 (3) TMI 105 - Mysore High Court)