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1968 (8) TMI 166 - SC - VAT and Sales TaxProceedings for assessment to sales tax initiated by the respondent for the year 1955-56 quashed - Held that:- Appeal allowed. As in the present case the proceedings for assessment to sales tax taken against the respondent for the year 1955-56 by the assessing authorities are legally valid and the respondent has made out no case for grant of a writ under article 226 of the Constitution for quashing those proceedings or for quashing the notice issued on March 16, 1963, or the order of the appellant dated July 18, 1963. Thus the judgment of the Madhya Pradesh High Court dated March 31, 1964, should be set aside and the writ petition filed by the respondent, i.e., Miscellaneous Petition No. 37 of 1963 should be dismissed. This appeal is accordingly allowed with costs.
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