STATE OF ANDHRA PRADESH Vs. GATEWAY HOTEL

JUDGEMENT

(1.) C.M.P. No. 6330 of 1990. - This is an application for condonation of 33 days delay in filing the T.R.C. The application is not opposed. The delay is accordingly condoned.

(2.) T.R.C. 301 of 1990. - The assessee is M/s. Gateway Hotels, Banjara Hills, Hyderabad.

(3.) The Appellate Tribunal has taxed the sales of drinks (whether intoxicating or not) at the rate five paise in a rupee, in view of the provisions of section 5-C of the Andhra Pradesh General Sales Tax Act, 1957.