1994 (11) TMI 393 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a tax revision case filed by a dealer-assessee regarding the assessment of sales tax on jute purchased for consumption in its mill. The court upheld that the petitioner was the last purchaser of the goods in the relevant year, based on the declaration made by the petitioner to the assessing authority. The court found no illegality in the Tribunal's order and dismissed the petition.