https://www.taxtmi.com/caselaws?id=141058 Section 57(1) of the Madras General Sales Tax Act, 1959 was construed as protecting sales tax records from voluntary disclosure by the department, but not as barring a civil court from summoning or admitting those records in evidence. The provision was read in contrast with section 54(1) of the Indian Income-tax Act, 1922, which expressly prohibits court-compelled production, and section 57(2) was treated as only a saving clause. The confidentiality privilege was therefore held to be qualified rather than absolute, and court-directed production was permitted where the statute contained no express bar. en-us Thu, 11 Nov 1965 00:00:00 +0530 Thu, 18 Apr 2013 15:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141058 Section 57(1) of the Madras General Sales Tax Act, 1959 was construed as protecting sales tax records from voluntary disclosure by the department, but not as barring a civil court from summoning or admitting those records in evidence. The provision was read in contrast with section 54(1) of the Indian Income-tax Act, 1922, which expressly prohibits court-compelled production, and section 57(2) was treated as only a saving clause. The confidentiality privilege was therefore held to be qualified rather than absolute, and court-directed production was permitted where the statute contained no express bar. Case-Laws VAT and Sales Tax Thu, 11 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141058