1957 (2) TMI 47 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the revision petition, set aside the conviction and sentence of the accused partners of a firm for non-payment of sales tax, and acquitted them. The court found that the first accused was not a partner in the firm and therefore not liable for the tax evasion. The fine paid by the petitioners will be refunded to them. (Case citation: 1957 (2) TMI 47 - ANDHRA PRADESH HIGH COURT)