Andhra Pradesh High Court Upholds Tribunal Decision on Timber Sales

The High Court of Andhra Pradesh dismissed the Tax Revision Cases, affirming the Tribunal's decision that the respondent-assessee sold timber logs without cutting them. The Court upheld the finding that cutting charges were borne by purchasers, leading to the dismissal of the Revision petitions.

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The High Court of Andhra Pradesh dismissed the Tax Revision Cases where the issue was whether the respondent-assessee sold logs of timber or cut pieces of timber logs. The Tribunal held that the assessee sold timber only, and the cutting charges were paid by purchasers. The Court upheld the Tribunal's finding of fact, and the Revision petitions were dismissed.

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