STATE OF ANDHRA PRADESH Vs. DURGA HARDWARE STORES VIJAYAWADA
LAWS(APH)-1972-6-8
HIGH COURT OF ANDHRA PRADESH
Decided on June 15,1972

STATE OF ANDHRA PRADESH Appellant
VERSUS
DURGA HARDWARE STORES, VIJAYAWADA Respondents

JUDGEMENT

Sriramulu, J. - (1.) These two Tax Revision Cases give rise to a common question of law for our consideration and hence they are disposed of by a common order.
(2.) The State of Andhra Pradesh is the revision petitioner in both the cases. The respondents are dealers in iron and hardware goods. While assessing the dealers to sales-tax, the Commercial Tax Officer exempted the sales of: (i) galvanised plain or corrugated sheets ; and (ii) B. P. Sheets, in both the cares and of wire-nails in the first case, on the ground that those commodities fell within the ambit of the Entry No. 2 in the III Schedule to the Andhra Pradesh General Sales Tax Act (hereinafter called "the Act"), namely, "iron and steel" and (hose sales were not the first sales, but secondary sales.
(3.) In the exercise of his revisional powers under section 20 (2) of the Act, the Deputy Commisioner of Sales Tax, suo motu, revised the assessments by withdrawing the exemption that was granted by the Commercial Tax Officer as, in his opinion, the view taken by the Commercial Tax Officer that the corrugated and B. P. Sheets and wire- nails fell under the entry."iron and steel" was erroneous, in law.;


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