1994 (4) TMI 377 - HC - VAT and Sales Tax

Summary

The National Dairy Development Board challenged a Central sales tax assessment order from 1985 in a writ petition. The assessment order became final as it was not appealed. The petitioner claimed exemption under section 6(2) of the Central Sales Tax Act for transactions with Mother Dairy, but the court dismissed the plea, stating it is for statutory authorities to decide. The writ petition was dismissed, and no costs were awarded.