STATE OF ANDHRA PRADESH Vs. SRI GANESH TRADERS

JUDGEMENT

(1.) THE finding of the Sales Tax Appellate Tribunal is that there was an inextricable link between the purchases made by the respondents as agents of non -resident principals and the despatches made by them to the principals. The Tribunal came to the conclusion that the purchases made by the respondents -assessees have to be considered as inter -State purchases occasioning the movement of goods from one State to another. The decisions of the Supreme Court and the other High Courts have been relied upon by the Tribunal. We are of the view that the Tribunal recorded a finding of fact on an application of common principle and the same cannot be the subject matter of the tax revision case under Section 22(1) of the Andhra Pradesh General Sales Tax Act. Hence, the T.R.C. is dismissed.