1977 (8) TMI 150 - HC - VAT and Sales Tax

Summary

The petitioner challenged sales tax assessment order and recovery proceedings. Assessment for 1968-69 set aside, 1969-70 modified, 1970-71 pending appeal. Petition abated under Section 58 of Constitution (42nd Amendment) Act, 1976. No procedural defect in recovery proceedings. Petitioner advised to apply for permission to sell goods to clear dues. Petition dismissed, stay order discharged. Appellate authority urged to expedite pending appeal for 1970-71.