1972 (7) TMI 87 - HC - VAT and Sales Tax

Summary

The High Court of Madras held that the petitioner is entitled to the concessional rate of tax under section 3(3) of the Madras General Sales Tax Act. The court found that the declarations filed by the petitioner in form XVII before the assessing authority were valid, despite being filed later than the monthly returns as per the rules. The case was remitted to the Tribunal for fresh consideration. The petition was allowed with no order as to costs.