1962 (11) TMI 24 - SC - VAT and Sales Tax

Validity of rule 16 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 questioned

Held that:- Allow this petition with costs holding the impugned rule 16(2) invalid and order the issue of a writ of mandamus to the State of Madras and the Sales Tax Authorities under the Act to refrain from enforcing any of the provisions of rule 16(2) and direct them to refund the tax illegally collected from the petitioner.