1991 (7) TMI 362 - AT - VAT and Sales Tax

Summary

The case involved an application under article 226 of the Constitution transferred to the West Bengal Taxation Tribunal for disposal. The applicant sought cancellation of assessments and quashing of certificate cases under the Bengal Finance (Sales Tax) Act, 1941. The Tribunal dismissed the application, stating that the applicant cannot evade assessment to tax for the disputed periods. The judgment referred to the insertion of section 26A in the Act and previous case law. The application was dismissed without costs, and any interim order was vacated.