1996 (12) TMI 379 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh considered whether twenty-day-old prawns should be taxed as unclassified goods or as prawns under specific entry. The Sales Tax Appellate Tribunal found that the prawns sold were twenty-day-old prawns, not larvae, and thus should be taxed at a lower rate. The court dismissed the tax revision case as no legal question arose from the Tribunal's decision.