Dealer Fails To Appear Due To Illness; Madras HC Quashes Sales Tax Ex-Parte Order; Remands Matter On Sales Of Children’s Educational Books

Madras HC quashed a sales tax ex-parte order against a dealer unable to appear due to illness and remanded the matter for reassessment concerning sales of children’s educational books. The decision emphasizes natural justice and fair hearing principles, ensuring taxpayers are not penalized for unavoidable circumstances. It reinforces procedural safeguards in VAT/sales tax litigation, particularly for educational and socially significant goods.