1998 (3) TMI 595

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....alasubramanian and Ms. Santi Narayan, Advocates, for the respondents.   A. Subba Rao, Advocate, for the appellant.   --------------------------------------------------   The question raised for consideration in this appeal is whether the amount realised by way of sales tax can be included in the turnover for the purpose of levy of sales tax under the provisions of the Andhr....

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.... is not disputed before us that the appellant has made collection from the customers on the basis that the amount of sales tax would be part of the turnover. The amount collected has been paid by the appellant to the State because the recovery has not been stayed by this Court. The appellant is thus seeking the relief of refund of the excess amount so deposited even though he has passed on his lia....