The State of Andhra Pradesh v. M/s. Charbhai Bidi Works
Case brief
What is this about?
This common order dismissed three tax revisions by setting aside impugned orders levying penalty. The court held that since the State had already recovered tax from selling dealers in related cases, no question of penalty payment arises, leading to the dismissal of the revisions.
What did the court decide?
Impugned orders levying penalty set aside; tax revisions dismissed; miscellaneous petitions dismissed; no order as to costs.