The State Of A.P., Hyderabad vs. M/S. Tirumla Srinivasa Commercial Corporation, Miryalaguda
Held
The High Court held that the Tribunal's finding was based on a strict analysis of two Government Orders (G.O.Ms.Nos. 951 and 952) which granted exemption and waiver of sales tax on the Rural Development Cess component. The Court found no grounds to interfere with the Tribunal's decision.
Facts
The State of Andhra Pradesh filed a Tax Revision Case challenging an order by the Sales Tax Appellate Tribunal. The Tribunal had partly allowed an appeal by the assessee, treating Rural Development Cess as a component for levying tax.
Key Issues
Whether sales tax levied on the Rural Development Cess component is enforceable in terms of the relevant Government Orders, and whether the Tribunal's interpretation of these G.Os was correct.
Sections Cited
Section 9, Section 22(1)
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Before: AND
IN THE HIGII COTJRT FOR TIIE STATE OF TI., ,ANGANA AT HYDERABAD THB HONOURABLE SRI JUSTICE P.SAM I( OSIIY AND TIIE TIONOURABLE SRI JUSTICt, SUDDALA CI IALAP
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