1970 (12) TMI 80 - HC - VAT and Sales Tax

Summary

The High Court of Mysore allowed the writ petitions against assessment orders under the Central Sales Tax Act, 1956. The court held that the assessing authority cannot demand any amount exceeding the tax assessed. The assessment orders and demand notices for excess amounts were deemed illegal and without jurisdiction. The petitioners were granted costs, and the respondent was permitted to make fresh assessment orders.