1970 (1) TMI 79 - HC - VAT and Sales Tax

Summary

The High Court of Mysore dismissed the sales tax revision petition by the State against the order of the Sales Tax Appellate Tribunal. The Tribunal held that the assessee had a reasonable excuse for not using goods for the purpose they were bought, as the department had previously considered retreading as manufacturing for resale. The Court upheld the Tribunal's decision, stating that the assessee had a reasonable excuse, and dismissed the petition with costs.