1988 (3) TMI 430 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a tax revision case filed by the State against the Sales Tax Appellate Tribunal's order regarding sales tax assessment for the years 1980-81 and 1981-82. The Tribunal ruled that pigment powders sold by the assessee did not fall under item 45 of the First Schedule, therefore subject to the general rate of tax. The Court upheld the Tribunal's decision and dismissed the tax revision case. No costs were awarded.