1983 (1) TMI 242 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the penalty on a timber dealer for collecting excess sales tax on second sales, in violation of Section 22 of the Act. The dealer's defense of passing on tax paid at purchase was rejected, leading to the dismissal of the revision. (Case Citation: 1983 (1) TMI 242 - Madras High Court)