1994 (11) TMI 392 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the revision petition filed by the State against the Sales Tax Appellate Tribunal's order. The Tribunal had treated a transaction as a consignment sale, but the Court ruled it was an inter-State sale based on the transfer of documents of title during the goods' movement between states. The Court set aside the Tribunal's order and allowed the petition without costs. (Case citation: 1994 (11) TMI 392 - ANDHRA PRADESH HIGH COURT)