1981 (9) TMI 269 - HC - VAT and Sales Tax

Summary

The Orissa High Court considered whether an assessee's liability to pay tax under the Orissa Sales Tax Act, 1947 would cease if the turnover did not exceed Rs. 25,000. The Court held that the liability would continue as per the statute, even if the turnover was below the prescribed limit. The decision was based on a previous reported case. No costs were awarded.