1999 (12) TMI 838 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the Tax Revision Case related to sales tax assessment for the year 1991-92. The Court upheld the Tribunal's decision regarding the allocation of discounts only to liquor sales and exclusion of packing material. It also supported the exclusion of abatement due to credit notes issued on sales of IMFL from the turnover of the assessee. The Court found no legal ground to admit the Tax Revision Case and dismissed it at the admission stage.