1969 (6) TMI 34 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision petition challenging the Sales Tax Appellate Tribunal's order. The petitioners, a Hindu joint family firm, were not entitled to exemption on the purchase and sale of oil products as they did not exclusively deal in oil produced from hand presses as required by the notification. The court held that dealing exclusively in oil from the presses was a necessary condition for exemption. The petition was dismissed, and no costs were awarded.