1981 (8) TMI 206 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a writ appeal filed by an assessee regarding the assessment of sales tax due to failure to produce required forms. The court held that there was no violation of natural justice principles as the assessing authority had the power to compel the production of documents, and the appellant was obligated to settle dues and obtain the necessary forms. The appeal was dismissed as no violation of natural justice was established. The decision was based on the availability of alternative remedies provided under the statute.