1998 (3) TMI 595 - SC - VAT and Sales Tax

Whether the amount realised by way of sales tax can be included in the turnover for the purpose of levy of sales tax under the provisions of the Andhra Pradesh General Sales Tax Act and Rules, 1957? Held that - Appeal dismissed. This is not a case where any relief can be granted to the appellant in these proceedings arising out of a writ petition under article 226 of the Constitution of India. We, therefore, do not propose to go into the question which has been raised and which has necessitated the reference to a large Bench by the order dated February 6, 1997. The appeal is, therefore, dismissed but the question raised is left open

Summary

The Supreme Court of India considered whether sales tax collections can be included in turnover for sales tax levy under the Andhra Pradesh General Sales Tax Act. The appellant sought relief for refund of excess amount deposited to the State between July 1985 and March 1989. The Court dismissed the appeal, stating that relief cannot be granted in writ proceedings under Article 226 of the Constitution of India. The question raised was left open.