1978 (3) TMI 204 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal in a sales tax case where the appellant's total turnover exceeded the limit for tax liability, including both taxable and non-taxable turnover. The Court held that rules cannot override the provisions of the Act. (Case Citation: 1978 (3) TMI 204 - MADRAS HIGH COURT)