The State of Andhra Pradesh v. M/S. Sri Srinivasa Poulatry Medicals
Case brief
What is this about?
Turnover tax on second sales; poultry vaccines and medicines; State of Andhra Pradesh v. M/s Sri Srinivasa Poulatry Medicals, Tanuku; STAT AP Visakhapatnam Bench T.A.No. 835/2003; follows TREVC No.67 of 2017 (erstwhile High Court of Hyderabad, 09.11.2017); Tax Revision Case dismissed; commercial tax; GP for Commercial Tax; advocate Shaik Jeelani Basha.
What did the court decide?
Levying turnover tax on the sale of poultry vaccines and medicines on the ground that they are second sales of the dealer is not permissible, as held by the Division Bench in TREVC No.67 of 2017 (Judgment dated 09.11.2017), which this Court follows; accordingly the Tax Revision Case is dismissed. ¶24