1999 (7) TMI 637 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the petition in a case regarding the taxability of sales of sugarcane seedlings under the APGST Act. The court held that sugarcane seedlings are not exempt from tax as they are considered classified goods under the Fourth Schedule of the Act. The Sales Tax Appellate Tribunal's decision was upheld, and the petition was dismissed.