1972 (8) TMI 117 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the writ petitions, quashing the assessment orders that imposed tax on the turnover of exercise books, account books, etc. The court directed the department to refund the tax collected on such turnovers. The decision in Govindaswamy Binding Works v. State of A. P. was upheld, stating that sales tax could not have been collected on these items.