1991 (3) TMI 364

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....delivered by YOGESHWAR DAYAL, C.J. and UPENDRALAL WAGHRAY, J.-The controversy in this case is similar to the one in W.P. No. 4991 of 1988* decided today but the assessment here is under the Central Sales Tax Act, 1956, in respect of inter-State sales. The definitions of the words "sale price" under section 2(h) and "turnover" under section 2(j) of the Central Sales Tax Act are as follows: *R....

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....ibed period and determined in accordance with the provisions of this Act and the rules made thereunder." For the purpose of resolving the controversy in this case the distinction in the definition of "turnover " under the A.P. General Sales Tax Act, 1957, does not make any difference. For the reasons given in the judgment in W.P. No. 4991 of 1988* pronounced today, this writ petition is dispose....