VENKATESWARA GROUNDNUT FACTORY Vs. COMMERCIAL TAX OFFICER CUDDAPAH
HIGH COURT OF ANDHRA PRADESH
VENKATESWARA GROUNDNUT FACTORY
COMMERCIAL TAX OFFICER, CUDDAPAH
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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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