1994 (7) TMI 316 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case where the State questioned the order of the Sales Tax Appellate Tribunal remanding the case for fresh disposal. The Tribunal found no objection to granting exemption for second sales of lenses and frames under entry 107 of the First Schedule of the A.P. General Sales Tax Act. The Court cited a Supreme Court judgment to support the integral nature of goods like wires and rods, concluding that spectacles, lenses, and frames should not be treated as separate commodities for taxation purposes. The tax revision case was dismissed with no costs.