1994 (4) TMI 372 - AT - VAT and Sales Tax

Summary

The judgment pertains to a writ application under article 226 of the Constitution of India regarding the interception of a jute consignment at a check-post and recovery of purchase tax. The Tribunal declared that officers at check-posts have no jurisdiction to intercept or impose tax on such consignments. The applicant was directed to be refunded Rs. 2,700. Application allowed.