1995 (5) TMI 254 - AT - VAT and Sales Tax

Summary

The judgment by the West Bengal Taxation Tribunal involved a dispute regarding the non-issuance of blank permits under the Bengal Sales Tax Rules, 1941. The Tribunal ruled in favor of the applicant, stating that non-payment of assessed tax is not a valid reason to refuse blank permits. The Tribunal directed the respondent to issue the necessary blank permits to the applicant by a specified date. The application was allowed with no costs imposed. (Case citation: 1995 (5) TMI 254 - WEST BENGAL TAXATION TRIBUNAL)