1990 (3) TMI 335

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....ur tax revision cases pertain to the assessment years 1976-77, 1977-78, 1978-79 and 1980-81, i.e., all prior to the introduction of section 6-C in the Andhra Pradesh General Sales Tax Act, 1957. In T.R.C. Nos. 219 and 222 of 1989 relating to the assessment years 1976-77 and 1980-81, certain turnovers relating to bottles used for liquor and packing material were exempted as second sales and the fir....

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....ining to the assessment year 1977-78, it was contended before the Tribunal that a part of the turnover, viz., a turnover of Rs. 8,279 (which has been assessed at higher rate) represented second sales. Thus, except in T.R.C. No. 221 of 1989, the dispute is with regard to turnover as well as rate of tax pertaining to bottles sold along with liquor and packing material used for packing the liquor bot....

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....per authority to verify the facts and also because the said verification cannot conveniently be done by this Court in a tax revision case. We may also say that the Tribunal merely followed the said decision of this Court and did not advert to the factual aspects. The Tribunal has to consider whether there was a separate agreement-express or implied for the sale of bottles and the packing materi....