1988 (6) TMI 311

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....e is filed against an order of the Sales Tax Appellate Tribunal rejecting the Revenue's contention that the assessments made on husband and wife separately should be clubbed together, they being members of a Hindu undivided family though they are registered as dealers separately. The facts of the case are: The Indian Medicine Factory, Vijayawada, is a proprietary concern owned by one Smt. Indum....

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....bjections raised by them were negatived and the entire turnover was made liable to tax. Against that order, appeals were preferred before the Sales Tax Appellate Tribunal, which allowed the same holding that there is no bar fora wife and husband to register separately as dealers-one as a manufacturer and the other as a trader-under the Sales Tax Act and, therefore, held that the merger of the turn....