1979 (1) TMI 222 - HC - VAT and Sales Tax

Summary

The Kerala High Court allowed the appeal by the State against a judgment granting a perpetual injunction to a plaintiff in a sales tax refund case. The Court held that the lower court acted illegally and without jurisdiction in granting the injunction, as the General Sales Tax Act provides remedies for incorrect assessments. The judgment of the lower court was set aside, and the suit was dismissed. The State was awarded costs in the appeal. (Case citation: 1979 (1) TMI 222 - KERALA HIGH COURT)