1991 (2) TMI 381 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case against the Sales Tax Appellate Tribunal's order. The case involved a dispute over exemption claimed on a turnover related to the sale of lint. The Tribunal found that the goods were directly sent from Bellary to Coimbatore without any sale taking place in Andhra Pradesh, thus ruling in favor of the assessee. The Court upheld the Tribunal's findings and dismissed the tax revision case.