1996 (7) TMI 546 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the Tax Revision Cases where the issue was whether the respondent-assessee sold logs of timber or cut pieces of timber logs. The Tribunal held that the assessee sold timber only, and the cutting charges were paid by purchasers. The Court upheld the Tribunal's finding of fact, and the Revision petitions were dismissed.