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1960 (11) TMI 73 - SC - VAT and Sales TaxWhether in the rules or in the licence itself that is, a licensee is exempt from assessment as long as he conforms to the conditions of the licence and not that he is entitled to exemption? Whether the conditions upon which the licence is given are fulfilled or not? Held that:- Appeal dismissed. The appellants have been found to have contravened the provisions of the Act as well as the rules and therefore it cannot be said that they have observed the conditions upon which the exemption under the licence is available. In that view of the matter, it was rightly held that they were not exempt from assessment under the Act.
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