1988 (2) TMI 447

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..... company (hereinafter referred to as the "company") is a registered dealer under the Andhra Pradesh General Sales Tax Act. The company manufactures and sells transformers and other electrical goods at Vijayawada. Large quantities of electrical transformers were sold by the petitioner to the Andhra Pradesh State Electricity Board during the assessment year 1980-81. The petitioner was assessed to ta .....

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..... e Andhra Pradesh State Electricity Board, that the petitioner collected sales tax, turnover tax and tax on tax not only on the value of the goods supplied but also on the basic excise duty and special excise duty levied thereon. The petitioner cannot retain the amount so collected and claim exemptions. The tax revision case is absolutely without merit. It is accordingly dismissed. No costs. Advoc .....

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