VENKATESWARA GROUNDNUT FACTORY Vs. COMMERCIAL TAX OFFICER CUDDAPAH
LAWS(APH)-1971-7-7
HIGH COURT OF ANDHRA PRADESH
Decided on July 09,1971

VENKATESWARA GROUNDNUT FACTORY Appellant
VERSUS
COMMERCIAL TAX OFFICER, CUDDAPAH Respondents

JUDGEMENT

Gopal Rao Ekbote, J. - (1.) The petition is for the issue of a writ of certiorari to quash the order refusing to refund the sales tax paid, passed on 12th January, 1970, served on the petitioner on 3rd February, 1970.
(2.) The petitioner is a dealer in groundnuts. It purchases groundnut and after decorticating sells the kernel. These transactions of sale are both intra-State as well as inter-State.
(3.) For the assessment years 1964-65 to 1967-68 both inclusive, the petitioner was assessed to the purchase tax to certain amounts. On appeal the tax relating to the year 1964-65 was reduced, so also for the year 1965-66. The petitioner paid for the said four years tax totalling to Rs. 13,597-12 P. For the said four years the petitioner effected inter-State sales to a large extent. The Central Sales Tax however, was not levied on the said turnover. The inter-State sales were conducted in the same assessment years.;


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