STATE OF ANDHRA PRADESH Vs. RAGHAVENDRA SEVA SANGHAM

JUDGEMENT

(1.) THE issue involved is whether the assessee M/s. Raghavendra Seva Sangham is entitled for the benefit of G.O.Ms. No. 2566 Revenue (CT) Department, dt. 11.6.1980. Under the said G.O., purchase or sale of goods made by the industrial units financed by the A.P. Khadi and Village Industries Board or the Khadi and Village Industries Commission are exempt from tax payable under the A.P. General Sales Tax Act (for short 'the Act') provided the industrial units are covered by a Certificate issued by the A.P. Khadi and Village Industries Board to the effect that they are financed by the said Board or Commission. The Tribunal held that the assessee' is covered by the said G.O. Aggrieved by the same, the present TRC is filed.

(2.) WE do not see any reason to interfere with the order of the Sales Tax Appellate Tribunal as there is no infirmity in the order or question of law involved. Hence the TRC is dismissed.