1997 (10) TMI 382 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case filed by the State against the Sales Tax Appellate Tribunal's decision regarding the taxation of cartons used for transporting liquor bottles. The court held that cartons should be taxed as containers under entry 19 of the Sales Tax Act, distinguishing them from the liquor contents. The decision was based on the Tribunal's precedent and no costs were awarded.