VEMULA SESHAYYA AND GONGADI RAMAPPA PAMIDI KALLUR R S Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-1963-2-11
HIGH COURT OF ANDHRA PRADESH
Decided on February 28,1963

MESSRS. VEMULA SESHAYYA AND GONGADI RAMAPPA, PAMIDI, KALLUR R.S. Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

Chandra Reddy, CJ. - (1.) This Revision Petition is filed by a dealer in groundnuts residing at Kallur of Anantapur district against the order of the Sales-tax Appellate Tribunal, confirming that of the Deputy Commissioner of Commercial Taxes, who affirmed the assessment made by the Commercial Tax Officer, Anantapur.
(2.) The petition relates to the assessment year 1957-58. The petitioner is a registered manufacturer of groundnut oil at Kallur within the jurisdiction of the Commercial Tax Officer, Anantapur. For the relevant year, he returned a gross turnover of Rs. 17,84,615-9-9 and a net turnover of Rs. 5,15,436-5-9, which represents the sale of oil extracted by him from the groundnuts purchased by him earlier and in regard to which he paid the purchase tax. It is in regard to the sale of oil that he claimed rebate.
(3.) The assessing authority felt that this turnover was not exigible to tax either under the Madras General Sales Tax Act or the Andhra Pradesh General Sales Tax Act by reason of the sales being of inter-State character and, therefore, no question of allowing a rebate arose.;


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