1968 (6) TMI 61 - HC - VAT and Sales Tax

Summary

The High Court of Madras delivered a judgment regarding assessment years 1957-58 and 1958-59. The assessees did not succeed for 1957-58 based on previous court orders. For 1958-59, the assessees succeeded based on a legal precedent, allowing relief only for that year. The decision clarified that if single points of charge do not align between state and central laws, no charge will apply. The writ petitions were partly allowed for 1958-59 with no costs.