2008 (7) TMI 857

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..... nt in T.A. No. 526 of 1996 dated November 4, 1996 on the file of the Sales Tax Appellate Tribunal, A.P., at Hyderabad. Few facts necessary for disposal of this revision are that the respondent herein is sought to be levied with sales tax for disputed turnover which pertains to the business as a dealer in leasing out the advertisement boards. The respondent claims that the gross turnover of R .....

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..... ls, etc., were examined, whereupon the Deputy Commissioner issued notices proposing to revise the assessments for both the years, i.e., 1992-93 and 1993-94 and ultimately held that the said turnover should be subjected to tax and accordingly levied the same. Challenging the same, the respondents herein filed revision reiterating the self-same contentions that it amounts to immovable property an .....

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..... court in Rashtriya Ispat Nigam Ltd. v. Commercial Tax Officer, Company Circle, Visakhapatnam [1990] 77 STC 182 and submitted that having regard to the reasons already given and in view of the ratio laid therein, there is no warrant for interference nor to come to a different conclusion. By taking into account the submissions made and on perusal of the material, the point that arises for conside .....

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