1984 (7) TMI 348 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case filed by the State against an assessee who claimed reduction of tax under section 15(c) of the Central Sales Tax Act for selling rice in inter-State trade after purchasing paddy within the state. The Court held that the claim for reduction was supported by the Act and upheld the decision of the Sales Tax Appellate Tribunal.