1954 (9) TMI 17 - HC - VAT and Sales Tax

Summary

The High Court of Madras overturned the acquittal of an accused charged under section 15(a) of the Madras General Sales Tax Act for failure to submit a return. The accused's statement confirmed that he received over Rs. 10,000 from sales, establishing the prosecution's case. The court held that the accused must submit a return and imposed a fine of Rs. 50, or two weeks' rigorous imprisonment in default. The acquittal was set aside. (Case citation: 1954 (9) TMI 17 - MADRAS HIGH COURT)