https://www.taxtmi.com/caselaws?id=127271 The petitioner was acquitted of sales tax liability for the financial year 1948-49 as the turnover was below Rs. 10,000. The Sales Tax Officer's determination of turnover exceeding Rs. 10,000 was crucial, as it prevented the petitioner from challenging the assessment. The court emphasized the protection of assessments under Section 22 of the Sales Tax Act, barring challenges in civil or criminal courts unless jurisdiction is lacking. The petitioner's successful revision petition led to acquittal, refund of fines, and highlighted the significance of turnover thresholds in determining tax liability under the Sales Tax Act. en-us Fri, 01 Aug 1952 00:00:00 +0530 Wed, 06 Mar 2013 14:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127271 The petitioner was acquitted of sales tax liability for the financial year 1948-49 as the turnover was below Rs. 10,000. The Sales Tax Officer's determination of turnover exceeding Rs. 10,000 was crucial, as it prevented the petitioner from challenging the assessment. The court emphasized the protection of assessments under Section 22 of the Sales Tax Act, barring challenges in civil or criminal courts unless jurisdiction is lacking. The petitioner's successful revision petition led to acquittal, refund of fines, and highlighted the significance of turnover thresholds in determining tax liability under the Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 01 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127271