1982 (2) TMI 298 - HC - VAT and Sales Tax

Summary

The case involved the challenge to the validity of the Additional Sales Tax Act of 1975 as amended in 1979. The court rejected the contentions related to the Act's compatibility with the Constitution and ruled that inter-State and export sales are not liable to additional sales tax. The court also struck down a rule authorizing the imposition of penalties under the Act. The writ application was disposed of with no costs.