1960 (3) TMI 37 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled in favor of the petitioners, Abdul Bakshi and Brothers, Tanners, Hyderabad, stating that the purchase of tanning bark for the process of tanning raw hides and skins is not subject to sales tax as per rule 5(2) of the Hyderabad General Sales Tax Rules, 1950. The court held that the petitioners must be carrying on business in the specific category of goods mentioned in the rule for it to apply, and mere purchase for consumption does not qualify. The order imposing tax on the tanning bark purchase was set aside, and the revision petition was allowed.