TMI Blog1991 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... the one in W.P. No. 4991 of 1988* decided today but the assessment here is under the Central Sales Tax Act, 1956, in respect of inter-State sales. The definitions of the words "sale price" under section 2(h) and "turnover" under section 2(j) of the Central Sales Tax Act are as follows: *Reported as Fertiliser Corporation of India Ltd. v. Commercial Tax Officer [1991] 83 STC 129 (AP). "'Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of resolving the controversy in this case the distinction in the definition of "turnover " under the A.P. General Sales Tax Act, 1957, does not make any difference. For the reasons given in the judgment in W.P. No. 4991 of 1988* pronounced today, this writ petition is disposed of with the following directions. The assessment order for the assessment year 1984-85 under the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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