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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1994 (6) TMI HC This

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1994 (6) TMI 200 - HC - VAT and Sales Tax

The High Court of Andhra Pradesh held that excise duty amounts not collected from the buyer do not form part of the taxable turnover. The court set aside the Tribunal's order and directed the petitioner to refund the sales tax collected from the buyer. The tax revision cases were allowed with no costs.

 

 

 

 

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