TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court rules on tax revision, remits turnover matter for reconsideration, clarifies compliance not obligatory.</h1> <h3>Deputy Commissioner of Commercial Taxes, Madras Division, Madras-7 Versus OK. Agencies</h3> Deputy Commissioner of Commercial Taxes, Madras Division, Madras-7 Versus OK. Agencies - [1967] 20 STC 145 (Mad) The High Court of Madras allowed the tax revision petition, remitting the matter to the assessing authority for consideration and disposal in respect of a turnover of Rs. 6,227. The court held that compliance with rule 26(13) of the Madras General Sales Tax Rules is not mandatory and that the concession under section 3(2) of the Madras General Sales Tax Act is absolute for single point taxation. The respondent was given another opportunity to prove that the purchases were second purchases. No costs were awarded. (Case Citation: 1967 (4) TMI 184 - MADRAS HIGH COURT)
TaxTMI 