Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2001 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (12) TMI 855 - MADRAS HIGH COURTExtract: ....... the validity of Act No. 31 of 1992. That question does not require our consideration in this proceeding. It is not necessary for us to go into the validity of the Act as, even if we assume that the Act is valid, the assessee cannot be taxed, as the assessee is not the purchaser and the point of levy of tax is the first purchase. Petitions allowed.
|