1985 (7) TMI 334 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the writ petitions challenging the levy and collection of sales tax on involuntary sales of rice to government entities, citing a Supreme Court decision in Vishnu Agencies (Pvt.) Ltd. v. Commercial Tax Officer [1978] 42 STC 31 (SC). The court rejected the argument that such transactions did not constitute a sale, affirming that they fell within the definition of a sale as per the Supreme Court's ruling. The court also rejected an oral application for leave to appeal to the Supreme Court, stating that no substantial question of law of general importance arose in the cases.