1951 (8) TMI 13 - HC - VAT and Sales Tax

Summary

The petitioner was convicted under Section 15(b) of the Madras General Sales Tax Act for not paying the tax due. He sent a cheque as payment, which was cashed but not credited to the government. The court held that the petitioner had paid the amount due and set aside the conviction and sentence. The amounts involved in three cases were refunded to the petitioner.