1992 (2) TMI 325 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed two tax revision cases filed by the same assessee under section 22(1) of the A.P. General Sales Tax Act, 1957. The assessee's claim for exemption was denied as they did not file form I declarations before the assessing authority. The Court held that filing form I declaration is mandatory for claiming exemption, and no other evidence can be accepted in its place. The petitions were dismissed. (Citation: 1992 (2) TMI 325 - ANDHRA PRADESH HIGH COURT)