Supreme Court Upholds Conviction of Dealer for Obstructing Sales Tax Inspector During Inspection Under MP General Sales Tax Act. Forcible Taking of Account Books for Temporary Inspection Not Seizure; Distinction Between Inspection and Seizure Under Sections 29(2) and 29(3) Clarified.
1 Sep 1969The dispute arose from a surprise inspection at the shop of appellant Mangat Rai, a dealer under the Madhya Pradesh General Sales Tax Act, 1958. A Sal...
