1984 (1) TMI 279 - HC - VAT and Sales Tax

Summary

The High Court quashed notices imposing penalty on petitioners for non-use of goods purchased for job-work, citing Supreme Court judgment stating goods intended for sale by third party are covered under relevant tax acts. The court rejected the argument that petitioners should have raised the issue before sales tax authorities. The impugned notices were quashed, and parties will bear their own costs.