1980 (2) TMI 230 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal against the order of the Board of Revenue, which revised the Appellate Assistant Commissioner's decision to levy a penalty for collecting sales tax improperly. The appellant's argument regarding refunding the tax collected was not accepted by the Board of Revenue. The court held that the surcharge was subject to the same provisions as sales tax, and therefore, the penalty was justified. The appeal was dismissed.