1995 (6) TMI 191 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh upheld the order of the Sales Tax Appellate Tribunal regarding the application of additional tax on turnover under section 5-A of the Andhra Pradesh General Sales Tax Act, 1957. The court ruled that dealers are classified into three categories based on turnover, with varying tax rates, and rejected the petitioner's argument for different tax rates on different turnover ranges. The revision was dismissed, and no costs were awarded.