2002 (10) TMI 764 - HC - VAT and Sales Tax

Summary

The Karnataka High Court dismissed petitions filed under section 23(1) of the Karnataka Sales Tax Act, 1957 against an order denying exemption for sales of arecanuts in inter-State trade. The petitioners failed to prove that the arecanuts had been taxed under the State Act, leading to penalties for tax evasion. The Court found no error in the decisions of the authorities and Tribunal.