1989 (1) TMI 348 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that mica is taxable at the point of purchase by the last dealer in the state at a rate of 3%. The court dismissed the tax revision case, agreeing with the Sales Tax Appellate Tribunal's decision to set aside the Deputy Commissioner's order to avoid double taxation. The Tribunal's decision was upheld, and no costs were awarded.