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1982 (12) TMI 169 - ANDHRA PRADESH HIGH COURT
Extract:
....... sub-clause (i) of clause (bbb) of section 2(1), cannot be brought to tax under the A.P. General Sales Tax Act. The main activity not being a business, the petitioner herein cannot be called a dealer. Accordingly, these tax revision cases are allowed but in the circumstances, there shall be no order as to costs. Advocate s fee Rs. 500 consolidated.