1957 (8) TMI 19 - HC - VAT and Sales Tax

Summary

The accused was convicted under section 15(a) of the Madras General Sales Tax Act for not submitting returns as required by law. The High Court set aside the conviction as the prosecution failed to prove the accused's liability to submit a return under the relevant rule. The fine imposed was ordered to be refunded to the accused. (Case: 1957 (8) TMI 19 - ANDHRA PRADESH HIGH COURT)