1960 (6) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e manufactures. His case is the tax cannot be levied because of section 4 of the Madras General Sales Tax Act, and having failed before the taxing authority, he has invoked the jurisdiction of this Court under Article 226. But the learned Judge declined to interfere on the ground that the aforesaid section 4 did not cover the claim. The section reads thus: "The provisions of this Act shall not a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X