1990 (9) TMI 322 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh in 1990 condoned a 33-day delay in filing a T.R.C. by M/s. Gateway Hotels, Banjara Hills, Hyderabad. The court upheld the Sales Tax Appellate Tribunal's decision to tax sales of drinks at five paise in a rupee under section 5-C of the Andhra Pradesh General Sales Tax Act. The court dismissed the T.R.C., stating that sales of intoxicants for human consumption are liable to tax at the mentioned rate.