1982 (12) TMI 164 - HC - VAT and Sales Tax

Summary

The Karnataka High Court rejected the petitions challenging a demand notice for arrears of land revenue issued by the Tahsildar. The petitioners claimed the demand was erroneous as they were not dealers under the Bombay Sales Tax Act and not in arrears of any sales tax to the government. The court held that the cause of action accrued in Maharashtra, where the certificate for collection originated, and directed the petitioners to seek remedy in the appropriate forum. The petitions were rejected. (Citation: 1982 (12) TMI 164 - KARNATAKA HIGH COURT)