1994 (2) TMI 279 - HC - VAT and Sales Tax

Summary

The High Court dismissed the writ petition challenging the vires of sections 25B and 26 of the Haryana General Sales Tax Act and related notifications. The Court upheld the validity of the sections and notifications based on previous judgments. The petitioner's argument that the provisions were unconstitutional was rejected, citing previous court decisions. The Court directed the petitioner to file returns for assessment within two months and ordered the Assessing Authority to finalize any pending assessments within six months. The writ petition was dismissed, with parties bearing their own costs.