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1972 (10) TMI 95 - SC - VAT and Sales TaxWhether the turnover relating to the supplies of food and drink to the workers at the canteen could be charged to sales tax under the Andhra Pradesh General Sales Tax Act, 1957? Held that:- As the assessee had sufficiently brought to the notice of the Sales Tax Officer its claim and was willing to produce accounts it should be permitted to do so. The Sales Tax Tribunal will give an opportunity to the assessee to produce evidence to show under the terms of G. O. 2238 it is entitled to exemption from the turnover in respect of the canteen sales. Both the appeals are dismissed in respect of levy of penalty. They are partly allowed so far as they are related to scrap in respect of the second period, 1st September, 1964, to 31st March, 1965, and dismissed in respect of the 1st period, 1st April, 1964, to 31st August, 1964. In so far as Appeal No. 2119 of 1969 is concerned it is also partly allowed in respect of the advertisement materials for the period 1st September, 1964, to 31st March, 1965, and dismissed in respect of the 1st period, 1st April, 1964, to 31st August, 1964, and with respect to canteen sales the appeal is dismissed in respect of the 1st period, 1st April, 1964, to 31st August, 1964, and allowed in respect of the second period, 1st September, 1964, to 31st March, 1965, and the matter remanded.
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