The State of Andhra Pradesh v. Durga Liquor Industries (Pvt) Limited
Case brief
What is this about?
Andhra Pradesh High Court Amaravati; TREVC No.120 of 2008; State of Andhra Pradesh v. Durga Liquor Industries Pvt Ltd; APGST Act 1957; Section 5 E APGST; Section 20 APGST revision; taxability of lease rentals on plant and machinery as immovable property; sale of broken glass / bottle waste versus seconds empty bottles; AY 2003-2004; Commercial Tax Officer Vuyyuru; Deputy Commissioner (CT) Vijayawada; Sales Tax Appellate Tribunal Visakhapatnam Bench TA No.67 of 2007 dated 15.02.2008; concurrent findings of fact; TRC dismissed 02.03.2026.
What did the court decide?
The Tribunal's conclusions on the Rs.38,79,366/- turnover (heading in the CA-certified profit & loss account showing seconds empty bottles, and the inconsistency between bottle purchases of Rs.1,46,13,124/- and alleged broken-bottle sales of Rs.38,79,366/-) are findings of fact which this Court declines to disturb as neither arbitrary nor unreasonable.