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of <h1>High Court Upholds Tribunal Decision on Turnover Issue, Excludes Certain Costs</h1> <h3>State of Andhra Pradesh Versus Nagarjuna Fertilizers & Chemicals Limited</h3> The High Court of Andhra Pradesh dismissed the tax revision case filed by the Revenue regarding a turnover issue. The Tribunal's decision was upheld, ... - The High Court of Andhra Pradesh dismissed the tax revision case filed by the Revenue regarding the turnover of Rs. 1,66,90,154. The Tribunal allowed the appeal, stating that reimbursement of storage cost and loss of interest cannot be considered as part of the selling price. The judgment was based on a previous ruling stating that subsidies received by a manufacturer cannot be treated as turnover. The tax revision case was dismissed, and no costs were awarded.
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