1973 (2) TMI 118 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana ruled that sales made to registered dealers could not be disallowed without complying with Rule 26 of the Punjab Sales Tax Rules, 1949. The court found that the documents were required to be produced only when demanded by the Assessing Authority, and as no demand was made in this case, the deduction disallowance was not justified. The question was answered in the negative.