1997 (7) TMI 617 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh considered whether the formula in section 8-A of the Central Sales Tax Act, 1956 applied to a case where Central sales tax was separately charged. The Court confirmed the Sales Tax Appellate Tribunal's decision that the formula only applied when tax was embedded in the sale price, not separately charged. The Court cited a previous case to support this interpretation. The Court dismissed the revision filed by the State and confirmed the Tribunal's order.