1973 (7) TMI 68 - HC - VAT and Sales Tax

Summary

The High Court of Mysore dismissed the State's revision petition against a Judicial Magistrate's order for recovery of penalty under the Mysore Sales Tax Act. The court held that the penalty could not be levied even though the assessment was validated by an amendment to the Act. The petition was dismissed without costs. (Case citation: 1973 (7) TMI 68 - MYSORE HIGH COURT)