M/S Supra Marketing Agencies vs Commercial Tax Officer,Hyderabad And ...

The Supreme Court addressed the issue of sales tax liability under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956, concerning amounts deducted at source by the Andhra Pradesh Backward Classes Cooperative Finance Corporation. The Court held that the responsibility to discharge sales tax liability lies with the Corporation as per the Circular issued by the Commissioner, and thus the Sales Tax Authorities cannot recover the amount from the appellant. The High Court's dismissal of the writ petition was overturned, affirming the appellant's position regarding the tax liability.