1997 (2) TMI 515 - HC - VAT and Sales Tax

Summary

The petitioner challenged the validity of a provision in the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, but the court upheld it based on a previous decision. The petitioner's request to set aside assessment and penalty under the Sales Tax Act was denied. The court found no grounds to exempt the petitioner from paying the entry tax and penalty, dismissing the petition for lacking merit. No costs were awarded, and any security amount was to be refunded.