1990 (6) TMI 213 - HC - VAT and Sales Tax

Summary

The judgment pertains to a case under section 12(8) of the Orissa Sales Tax Act, 1947. The dealer's request for deduction on the grounds of nonproduction of declaration forms was refused. The court held that obtaining a declaration form is mandatory for deduction, and equity cannot be applied in this context. The application under section 24(2)(b) of the Act was dismissed.