SHAW KHEMCHAND DEEPCHAND AND CO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Entry 10 in the Third Schedule to the Andhra Pradesh General Sales Tax Act reads as follows :

(2.) The words "last sale" were substituted for the words "first sale" by section 6 of Act 12 of 1971 with effect from 19/04/1971.

(3.) The question in these tax revision cases is how to determine whether a sale is the last sale in the State ?