1999 (4) TMI 587 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled in favor of the petitioner-company, directing the respondent to refund the withheld amount of Rs. 4,30,000 with interest within two months. The court stated that the liability of one company cannot be imposed on another company based solely on a common director. The respondent was given the liberty to pursue the arrears of tax from the third company or any other liable individual.