1946 (2) TMI 8

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....45, who was prosecuted for failure to pay the general sales tax for 1943-44 and 1944-45 in contravention of Rule 10 of the General Sales Tax Rules. The offence was punishable under Section 15(b) of the Madras General Sales Tax Act, 1939. There is no other evidence except that of the Assistant Commercial Tax Officer to show that the accused was liable to pay the tax. Because he did not appeal ag....