Supreme Court affirms High Court decision on illegal sales tax collection with interest.
The State of Madhya Pradesh and Others Versus Nathabhai Desabhai Patel
The State of Madhya Pradesh and Others Versus Nathabhai Desabhai Patel - [1972] 29 STC 104 (SC) The Supreme Court of India heard an appeal regarding the illegal collection of sales tax by the defendant from his customers. The trial court found the collection illegal but dismissed the suit as time-barred. The High Court decreed the principal amount claimed by the plaintiff with interest, which was upheld by the Supreme Court. The appellant failed to challenge the trial court's finding of liability. The appeal was dismissed, and costs were awarded to the respondent.