M/S Rajasthan Mineral Dev.Corpn. v. Comm. of Sales Tax
Case brief
What is this about?
The High Court dismissed a sales tax reference petition under Section 44 of the MP General Sales Tax Act. The court could not proceed because a fresh notice issued on the last date of hearing was returned unserved due to the applicant's incorrect address.
What did the court decide?
Reference petition dismissed for non-prosecution with liberty to the applicant to revive.