https://www.taxtmi.com/caselaws?id=150924 The court dismissed the writ petition filed by dry coconut dealers seeking a refund of purchase tax paid on dried coconuts made from tax-paid watery coconuts. The court interpreted the proviso in the Andhra Pradesh General Sales Tax Act to mean that only vendors who paid tax on watery coconuts were entitled to the refund, not the dealers in dry coconuts. Emphasizing that the tax should be refunded to those who paid it, the court ruled in favor of the respondents, denying the petitioners' claim for a refund and ordering them to pay costs. en-us Fri, 16 Nov 1973 00:00:00 +0530 Fri, 24 May 2013 17:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150924 The court dismissed the writ petition filed by dry coconut dealers seeking a refund of purchase tax paid on dried coconuts made from tax-paid watery coconuts. The court interpreted the proviso in the Andhra Pradesh General Sales Tax Act to mean that only vendors who paid tax on watery coconuts were entitled to the refund, not the dealers in dry coconuts. Emphasizing that the tax should be refunded to those who paid it, the court ruled in favor of the respondents, denying the petitioners' claim for a refund and ordering them to pay costs. Case-Laws VAT and Sales Tax Fri, 16 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150924