1988 (2) TMI 436 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the State's revision cases against the Sales Tax Appellate Tribunal's orders, stating that exemption on turnover related to painting auto rickshaws sold by the assessee was not valid. The Court found that painting auto rickshaws was integral to the sale transactions, and all charges collected were part of the turnover as per the A.P. General Sales Tax Act, 1957. The Tribunal's decision was deemed erroneous, and the Court partly allowed the tax revision cases. No costs were awarded.