1955 (6) TMI 8 - HC - VAT and Sales Tax

Summary

The High Court of West Bengal allowed the petitions against best judgment assessments made by the Commercial Tax Officer, citing that the delay in granting registration and unnecessary inquiries by the officer resulted in harassment to the petitioners. The court held that the assessments were invalid as the law did not require registration at the time in question. The orders of the Additional Commissioner were set aside. (Case Citation: 1955 (6) TMI 8 - WEST BENGAL HIGH COURT)