1997 (9) TMI 592 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petition against the Sales Tax Appellate Tribunal's order, stating that the exemption granted was not unconditional, so the assessee cannot claim protection under section 8(2-A) of the Central Sales Tax Act. The petition was dismissed. (Case Citation: 1997 (9) TMI 592 - MADRAS HIGH COURT)