1982 (9) TMI 220 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana ruled in favor of the petitioner, a dealer in cotton oil-seeds, in a tax refund case. The court directed the Excise and Taxation Commissioner to refund the tax amount paid by the petitioner for the period specified. The court found that denying the refund would be discriminatory and ordered the refund along with costs. (Case citation: 1982 (9) TMI 220 - PUNJAB AND HARYANA HIGH COURT)