1988 (12) TMI 326 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petitions seeking to quash pre-revision notices issued to the petitioners, as the seized records were found to be in order and were returned to the dealers. The court held that since the records were directed to be returned, there was no need for further legal action. The petitions were dismissed with no costs. (Case citation: 1988 (12) TMI 326 - MADRAS HIGH COURT)