1994 (12) TMI 317

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..... petitioner seeks for a writ of mandamus/prohibition restraining the respondents from assessing, levying, imposing or recovering any amount of sales tax on the amount of subsidy given by the Government of India and also restraining respondent No. 3 from imposing any tax on the petitioner on the amount of subsidy for the assessment years 1988-89 to 1993-94, both under the U.P. and Central Sales Tax .....

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..... decisions of the Andhra Pradesh High Court also considered the definition of the word "turnover" as given in section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957. It was also held in the aforesaid Allahabad decision to be substantially in pari materia with the definition of the term as contained in section 2(i) of the U.P. Sales Tax Act, hence following the said two decisions of the Andh .....

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