1956 (11) TMI 24 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the revision against the Sales Tax Appellate Tribunal's order, confirming the sales tax assessment on the turnover of a firm that leased and worked a quarry. The court held that the exemption notification issued by the government only applied to quarrying contracts, not the outright sale of materials quarried. Therefore, the sales of metal, gravel, and rubbish by the firm were not exempt from sales tax. The revision was dismissed with costs.