1950 (10) TMI 7 - HC - VAT and Sales Tax

Summary

The revision petition against the conviction of the petitioners under Section 15(a) of the General Sales Tax Act was dismissed by the Madras High Court. The petitioners, dealers in salt, believed they were exempt from tax on gunnies but were prosecuted for failure to submit a return. The court held that the words "fails to submit a return" cannot be interpreted as "fails without reasonable cause." The petition was dismissed.