1988 (3) TMI 431 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case of a dealer seeking exemption on the turnover of VIP suitcases for the assessment year 1981-82. The assessing authority granted exemption, but the Deputy Commissioner subjected the turnover to tax, which was upheld by the Sales Tax Appellate Tribunal. The Tribunal found insufficient evidence regarding the plastic material used in manufacturing VIP suitcases, leading to the dismissal of the case.