1990 (10) TMI 359 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a tax revision filed by the Revenue against the Tamil Nadu Sales Tax Appellate Tribunal's decision to set aside a penalty for violation of section 10(b) of the Central Sales Tax Act, 1956. The Tribunal found that there was no false representation by the respondent in obtaining items not covered by their registration certificate. The Court upheld the Tribunal's decision, stating that there was no basis for interference. The tax case was dismissed with no costs.