1956 (5) TMI 29 - HC - VAT and Sales Tax

Summary

The Punjab High Court dismissed a petition challenging the Punjab Government's directive for vendors of manufactured tobacco to pay sales tax for the period between April 1, 1954, and September 27, 1954. The court found the government's action to be legal as the Tobacco Vend Fees Act did not repeal the Sales Tax Act in relation to manufactured tobacco sales. The petitioners were directed to file their sales returns for that period. The court ruled in favor of the government, stating that no hardship was caused to the petitioners, and dismissed the petition with costs.