1970 (10) TMI 59 - HC - VAT and Sales Tax

Summary

The petitioner, a firm of excise contractors, challenged the levy of health cess on shop rental. The Supreme Court directed the refund of the health cess illegally collected. The Commissioner of Commercial Taxes ordered to set off the health cess refund against sales tax arrears of subcontractors, which was challenged by the petitioner. The High Court quashed the order, stating it was without jurisdiction. Other reliefs sought by the petitioner were not pressed.