DASPALLA HOTELS LTD. Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) THE main question raised in these special appeals is whether the cool drinks and ice -creams sold in the hotels/restaurants, which had suffered tax at the time of first sale could be again taxed under Section 5C of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act").

(3.) SECTION 5C of the Act, at it stood at the relevant point of time, lays down that: