Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1973 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (2) TMI 117 - SC - VAT and Sales TaxWhether the High Court was not justified in interfering with a proceeding that was pending before the tax department, by exercising its extra- ordinary jurisdiction under article 226 of the Constitution? Whether the High Court erred in holding that the transfer of timber from Madhya Pradesh to Uttar Pradesh did not amount to sale? Whether the High Court further erred in holding that sales effected by the assessee in Madhya Pradesh were not first sales? Held that:- Appeal dismissed.The power of the Government was merely to exempt one or more dealers from paying tax. That power cannot be used directly or indirectly to retrospectively levy tax on someone else. Hence, we see no substance in any of the contentions advanced on behalf of the appellant.
|