PIRANI COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appellant instituted a suit against the Government of Andhra Pradesh, through the Chief Secretary (O. S. 88/1/56) before the III Additional Judge, City Civil Court, Secunderabad for the recovery of certain amounts from the sales Tax Department. It was stated that the plaintiff was a registered partnership firm carrying on business in the manufacture and sale of agricultural implements. For the 1950-51, the Sales Tax Officer (C) Circle, Secunderabad had wrongfully levied a tax of Rs. 2344/-and for the subsequent year a sum of Rs. 5208/-.