1980 (8) TMI 182 - HC - VAT and Sales Tax

Summary

The High Court of Karnataka ruled in favor of the petitioner-firm, a registered dealer under the Karnataka Sales Tax Act, in a case involving assessment of sales tax for the year 1976-77. The Deputy Commissioner of Commercial Taxes issued a notice to revise the assessment, but the court found the notice unwarranted and quashed it. The court held that the exemption granted by the Commercial Tax Officer for rexine cloth was in accordance with the law, and the seller cannot be deprived of a concessional rate if the purchaser misuses the goods. The writ petition was allowed.