https://www.taxtmi.com/caselaws?id=127810 The High Court of Andhra Pradesh ruled in favor of the appellant, granting a refund of sales tax paid for a specific period from 26th January, 1950, to 31st March, 1950. The Court determined that the sales transactions occurred outside the State of Andhra, making them exempt from taxation under the Madras General Sales Tax Act of 1939. The appellant was found entitled to the refund under the Indian Contract Act, despite collecting sales tax from customers. The Court directed the lower court to calculate the refund amount and awarded interest at 6% per annum from the date of the demand notice. en-us Wed, 18 Feb 1959 00:00:00 +0530 Mon, 18 Mar 2013 14:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127810 The High Court of Andhra Pradesh ruled in favor of the appellant, granting a refund of sales tax paid for a specific period from 26th January, 1950, to 31st March, 1950. The Court determined that the sales transactions occurred outside the State of Andhra, making them exempt from taxation under the Madras General Sales Tax Act of 1939. The appellant was found entitled to the refund under the Indian Contract Act, despite collecting sales tax from customers. The Court directed the lower court to calculate the refund amount and awarded interest at 6% per annum from the date of the demand notice. Case-Laws VAT and Sales Tax Wed, 18 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127810