1987 (11) TMI 387 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad granted M/s Maxims Delicacies (Private) Limited exemption from sales tax for five years starting from August 17, 1983. Despite the certificate, the Sales Tax Officer issued notices for tax assessment. The court held that during the certificate's validity, no assessment could be made. The notices were quashed, and the Sales Tax Officer was restrained from further assessment. The case was disposed of with costs on parties.