1960 (6) TMI 20 - HC - VAT and Sales Tax

Summary

The appellant claimed tax exemption on sales of French polish under section 4 of the Madras General Sales Tax Act, but the court ruled against him, stating that the provision aims to prevent double taxation. The appeal was dismissed, and parties will bear their costs. (Case: 1960 (6) TMI 20 - KERALA HIGH COURT)