1970 (7) TMI 68 - HC - VAT and Sales Tax

Summary

The High Court of Mysore ruled in favor of the petitioner, a coriander dealer, stating that the turnover exempted from tax earlier cannot be brought back for assessment. The court cited previous Supreme Court decisions to support this ruling. The respondent was found to have no jurisdiction to assess the exempted turnover. The writ petition was allowed, and the notice dated 22nd March, 1969, was quashed.