1990 (3) TMI 335 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh reviewed tax revision cases related to assessment years before the introduction of section 6-C in the Sales Tax Act. Disputes arose regarding the turnover and tax rate of bottles and packing material sold with liquor. The Tribunal needs to verify if there was a separate agreement for the sale of bottles and packing material. The Court remitted the matters back to the Tribunal for further consideration. The orders of the Tribunal were set aside, and the tax revision cases were allowed.