1981 (9) TMI 268 - HC - VAT and Sales Tax

Summary

The High Court of Madras revised the Sales Tax Appellate Tribunal's order regarding the disallowance of sales returns amounting to Rs. 17,760. The Tribunal's decision was challenged by the State and was overturned based on a Full Bench decision that required the claim for deduction to be filed within six months as per the statute. The revision was allowed with no costs imposed.