1978 (12) TMI 159 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh clarified the meaning of "miller" in the context of the Andhra Pradesh General Sales Tax Act. The court ruled that a "miller" is one who owns or works a mill, and the assessee in this case, who only engaged a crushing mill on occasions, did not qualify as a "miller." The court upheld the Tribunal's decision and dismissed the tax revision case.