1974 (2) TMI 69 - HC - VAT and Sales Tax

Summary

The High Court of Madras heard a case involving Sales Tax assessment. The Sales Tax Appellate Tribunal had ordered a remand due to lack of opportunity for the petitioners to present objections. The Tribunal's direction for the petitioners to prove tax payment by sellers was deemed incorrect. The Court modified the direction, allowing the petitioners to prove the dealers were real persons and their sales were taxable. The case was dismissed with no costs.