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2011 (12) TMI 459 - HC - VAT and Sales TaxEntitlement to claim exemption under the relevant statutory notifications issued by the Government under section 9 of the Andhra Pradesh General Sales Tax Act, 1957 declined - Held that:- There is no dispute that the TTD and Girijan Society are exempted from payment of sales tax as well as purchase tax. When the purchaser of the goods is exempted, the sales tax cannot be collected from the petitioner who is a selling dealer applying the ratio in Peekay Re-Rolling Mills (P) Ltd. [ 2007 (3) TMI 356 - SUPREME COURT OF INDIA]. In the result, we feel constrained to set aside the orders of the Sales Tax Appellate Tribunal holding that the question of law was erroneously decided by them. These tax revision cases shall stand allowed, and they shall be remitted to the assessing officer to pass appropriate consequential orders and refund/adjust the excess tax, if any paid already.
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