1979 (8) TMI 193 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the State's revision under the Tamil Nadu General Sales Tax Act against an order of the Sales Tax Appellate Tribunal. The Court held that the exemption notification for the entire year 1970-71 applied from the date of issue and not just from a later date, following a precedent set by the Bombay High Court. The revision was dismissed, and no costs were awarded.