Intelligence Officer Of Sales Tax And ... vs Yogesh Trading Co. Ltd.

The Supreme Court addressed the validity of Section 29 of the relevant statute, noting that while the High Court struck down Rule 35, it was replaced by Rule 35-A. The Court found it unnecessary to determine the constitutionality of Section 29(3), (4), and (5) in light of the circumstances presented. The appeals were disposed of without costs, indicating the Court's decision did not require further examination of the validity of the statute as previously argued by the State.