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2015 (6) TMI 1054 - HC - VAT and Sales TaxLevy of purchase tax u/s 4 - agriculture product processors i.e. (1) rice millers, or (2) dhal millers, or (3) soyabean oil millers, or (4) cotton millers - whether in the nature of levy on farmers - Held that:- in the light of the provisions under Section 4 (4) of the VAT Act and under the CST Act, in K.G.F. COTTONS(P) LTD. v . ASST. COMMR. (CT) (T AND AP) [2015 (5) TMI 804 - ANDHRA PRADESH HIGH COURT] matter remanded back.
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