1964 (6) TMI 52 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the petition in a sales tax case involving the sale of casuarina trees. The court held that cutting the trees into pieces for transport did not change their form, entitling the petitioner to exemption under the relevant proviso of the Madras General Sales Tax Act. The court allowed the tax revision case, with each party bearing their own costs.