M/S. SUPRA MARKETING AGENCIES vs COMMERCIAL TAX OFFICER, HYDERABAD .

The Supreme Court addressed the issue of tax liability under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956, specifically regarding the responsibility of the Andhra Pradesh Backward Classes Cooperative Finance Corporation to deduct and deposit sales tax at source. The Court held that the Corporation was responsible for discharging the sales tax liability as per the Circulars issued by the Commissioner, and the Sales Tax Authorities could not recover the amount from the appellant. The judgment of the High Court was set aside, affirming the appellant's position regarding the tax liability.