1991 (12) TMI 260 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that excise duty, which was deducted from the final billed amount and not payable by the customer, should not be included in the taxable turnover for sales tax assessment. The decision was based on a previous case involving similar transactions where it was held that excise duty reimbursed by the government does not form part of the taxable turnover. The Court allowed the tax revision cases, following the precedent set in the earlier case. (1991 (12) TMI 260 - ANDHRA PRADESH HIGH COURT)