ASSOCIATED TANNERS VIZINAGARAM Vs. COMMERCIAL TAX OFFICER
HIGH COURT OF ANDHRA PRADESH
ASSOCIATED TANNERS, VIZINAGARAM
COMMERCIAL TAX OFFICER (OFA)
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Gopal Rao Ekbote, C.J. -
(1.) This is an application filed under Article 226 of
the Constitution for the issue of a writ declaring that
item 9 (b) of the III Schedule to the
Andhra Pradesh General Sales Tax Act,
1967, is unconstitutional and void; further to declare that no tax can be levied
under the Central Sales Tax Act, on the
inter-State sales of tanned hides which
have already suffered tax at the untanned
stage. A further declaration is sought
prohibiting the respondent from enforcing
the assessment order of the 1st respondent
dated 30th January, 1969 and to direct the
respondents to refund the amount already
(2.) The facts relevant for our purposes are
that the petitioner is a tanner who has his
tannery at Vizianagaram and is a dealer.
The petitioner purchases raw hides and
skins in this State and tans the same. He
mostly sells such tanned hides in the
course of inter-State trade.
(3.) The 1st respondent by his order, dated
30th January, 1969 assessed the petitioner's
inter-State sales turnover at Rs. 16,23,194-29
P. and levied a tax of Rs. 48,695-82 P.
under the Central Sales Tax Amendment
Act, 1969, hereinafter called "the Central
Act". The local purchase turnover of
raw hides as assessed on a turnover of
Rs. 7,92,585 and a tax of Rs. 23,777-66p.
was also levied.;
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