Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1982 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (12) TMI 169 - HC - VAT and Sales TaxExtract: ....... sub-clause (i) of clause (bbb) of section 2(1), cannot be brought to tax under the A.P. General Sales Tax Act. The main activity not being a business, the petitioner herein cannot be called a dealer. Accordingly, these tax revision cases are allowed but in the circumstances, there shall be no order as to costs. Advocate s fee Rs. 500 consolidated.
|