1989 (4) TMI 309 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that the exporter, not the dealer, is the last purchaser of groundnut for tax purposes. The department's attempt to tax the dealer as the last purchaser was deemed incorrect. The court also noted that a specific explanation added to the law in 1985 did not apply to the cases in question. Consequently, the tax revision cases were dismissed, and the petition was also dismissed.