The State of Andhra Pradesh v. M/s Charbhai Bidi Works
Case brief
What is this about?
Three tax revisions concerning penalty levies were disposed of jointly. The court held that as the State had already recovered the tax from the selling dealers (as in earlier cases), the question of penalty does not arise, leading to the setting aside of the penalty orders and dismissal of the revisions filed against the Sales Tax Tribunal orders.
What did the court decide?
Impugned orders levying penalty set aside; tax revisions dismissed; miscellaneous petitions pending, if any, stood dismissed.