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1950 (9) TMI 13 - HC - VAT and Sales TaxExtract: ....... to pay tax. He did not contravene the provision of Section 8 of the Act and his conviction is illegal. We set aside the judgments of the two Courts and acquit the appli- cant. Fine, if paid, will be refunded. Accused acquitted. (1) 1902 1 K.B. 388 at p. 396. (3) (1947) I.L.R. 1947 Nag. 402 A.I.R. 1948 (2) (1869) L.R. 4 H.L. 100 at p. 122. Nag. 60.
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