https://www.taxtmi.com/caselaws?id=160332 Turnover characterised as lease rentals or hire charges was assessed under the Andhra Pradesh General Sales Tax Act, 1957, but the Tribunal found the transactions to be deemed sales and, on the facts, inter-State sales. Applying its earlier precedent, the Court treated inter-State sale characterisation as excluding liability under the State sales tax law on the same turnover. The disputed turnover was therefore held not liable to tax under the Andhra Pradesh General Sales Tax Act, 1957. en-us Mon, 02 Feb 1998 00:00:00 +0530 Mon, 16 Dec 2013 14:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160332 Turnover characterised as lease rentals or hire charges was assessed under the Andhra Pradesh General Sales Tax Act, 1957, but the Tribunal found the transactions to be deemed sales and, on the facts, inter-State sales. Applying its earlier precedent, the Court treated inter-State sale characterisation as excluding liability under the State sales tax law on the same turnover. The disputed turnover was therefore held not liable to tax under the Andhra Pradesh General Sales Tax Act, 1957. Case-Laws VAT and Sales Tax Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160332