2002 (6) TMI 571 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision filed under the Central Sales Tax Act, 1956 for the assessment year 1982-83. The Tribunal found that the turnover in question was already taxed under the Andhra Pradesh General Sales Tax Act and was not taxable in Tamil Nadu under the Central Sales Tax Act. The Court upheld the Tribunal's decision, stating that no question of law arose for consideration. The revision was dismissed, and no costs were awarded.