1991 (2) TMI 378 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case against the decision of the Sales Tax Appellate Tribunal regarding the Central sales tax on jowar for the assessment year 1983-84. Jowar is leviable to local sales tax at 2 per cent and under the Central Sales Tax Act, the rate of Central sales tax on jowar without "C" forms is double the state sales tax rate, making it 4 per cent. The Court upheld the Tribunal's decision on this matter. The argument that jowar had ceased to be jowar in seed form was rejected.