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1953 (9) TMI 16 - HC - VAT and Sales TaxExtract: .......ible, evade his duties or on the (1) (1890) 134 U.S. 89. (2) A.I.R. 1951 S.C. 332. other hand that the Government will exact unjustly or beyond its needs Cooley Taxation, page 272. I, therefore, hold that no case has been made out for the issue of a writ in this case. The petition is dismissed with costs. Advocate s fee Rs. 200. Petition dismissed.
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