1973 (7) TMI 109 - HC - VAT and Sales Tax

Summary

The High Court of Mysore dismissed the revision petition of a dealer under the Mysore Sales Tax Act who had collected tax on goods belonging to his principals, upholding the decision of the Tribunal based on the precedent set by V.B. Patil's case. The court also referenced a similar provision in the U.P. Sales Tax Act which was deemed beyond legislative competence.