1959 (10) TMI 25 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed two writ petitions related to sales tax assessments for the years 1955-56 and 1956-57. The petitioner, a firm engaged in commission agency business, claimed exemption under the proviso to section 9 of the Hyderabad General Sales Tax Act, 1950 for agents. However, the court ruled that the exemption applies to principals, not agents, and upheld the tax levy. The writ petitions were dismissed with costs.