1983 (8) TMI 251 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the tax case and set aside the Tribunal's order, directing the assessing authority to assess the petitioner under section 7 of the Tamil Nadu General Sales Tax Act. The court held that the assessee could exercise the option to be assessed under section 7 at any time before the final assessment, based on previous decisions. The court rejected a previous ex parte decision that required the option to be exercised by a specific date.