2000 (3) TMI 1065 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the petition regarding the inclusion of excise duty in sale price for assessment year 1976-77. The court found that the excise duty was refunded to buyers after collection, but it does not mean it was not part of the sale consideration. The Tribunal's decision to dismiss the appeal was upheld. The petition was dismissed with no costs.