1987 (1) TMI 466 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the appeal, quashing the Commissioner's order that set aside an assessment levying sales tax on multi-point and held it liable at single point. The Court found that the Commissioner acted illegally by revising the Deputy Commissioner's order based on an amendment that was not applicable at the time of the original order. No costs were awarded. (Case: Board of Revenue v. Raj Brothers Agencies [1973] 31 STC 434 (SC))