1973 (7) TMI 89 - HC - VAT and Sales Tax

Summary

The petitioner, an assessee under the Mysore Sales Tax Act, was assessed for the year 1967-68. He appealed but did not provide proof of tax payment. Both Deputy Commissioner and Tribunal rejected the appeal. The petitioner's contention regarding the proviso to section 20(3) was dismissed. The amendment to section 20(3) could not be applied retrospectively. The revision petition was dismissed with no costs.