1989 (12) TMI 325 - ANDHRA PRADESH HIGH COURT

Extract:
.......fer of the right to use the machinery, so imposition of sales tax on the hire charges of the machinery under section 5-E of the Act is ultra vires the section and is, therefore, illegal. The writ petition is accordingly allowed but, having regard to the circumstances of the case, we direct the parties to bear their own costs. Writ petition allowed.