1972 (7) TMI 101 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the writ petition filed by the petitioner for tax exemption on freight charges. The petitioner was entitled to exemption under rule 6(c) of the Tamil Nadu General Sales Tax Rules, but it was not claimed initially. The court directed the taxing authorities to entertain the application for rectification and consider the exemption claim based on equity and legal principles. The respondent was instructed to deal with the rectification application in accordance with the law.