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1952 (8) TMI 22 - HC - VAT and Sales TaxExtract: .......sessment is not one made under the Sales Tax Act. The revision petition is therefore allowed. The petitioner is acquitted of the offence of which lie stands convicted. The conviction and sentence are set aside. Fine if levied will be refunded. Conviction set aside. (1) 1953 4 S.T.C. 94 A.I.R. 1953 Mys. 12. (2) 1951 2 S.T.C. 122 A.I.R. 1951 Mys. 70.
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