1977 (12) TMI 136 - HC - VAT and Sales Tax

Summary

The petitioner appealed against the Sales Tax Officer's determination of sales tax for the year 1971-72. The revising authority rejected the petitioner's request to waive 1/3rd of the disputed tax amount due to lack of adequate reasons provided by the petitioner. The High Court dismissed the petition under article 226 of the Constitution, stating that no case was made out for their intervention. The petition was dismissed with costs.