1977 (4) TMI 42 - HC - VAT and Sales Tax

Summary

The petitioner filed a writ petition related to recovery under Central Sales Tax Act and Bengal Finance (Sales Tax) Act. The High Court dismissed the petition regarding the Bengal Finance Act due to exclusive jurisdiction of the Taxation Tribunal. The petitioner now challenges the Tribunal's decision based on a Supreme Court judgment stating exclusion of High Court's jurisdiction is unconstitutional. The matter is referred to a Division Bench for further consideration.