1980 (10) TMI 184 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh allowed the petition challenging a sales tax assessment. The Sales Tax Officer's arbitrary method of determining turnover was found to lack rational basis. The assessment was set aside, and the petitioners were allowed to be reassessed in accordance with the law. The original assessment orders were quashed, and the petitioners were to receive a refund of the security deposit.