TUNGABHADRA INDUSTRIES LIMITED KURNOOL Vs. COMMERCIAL TAX OFFICER KURNOOL
LAWS(SC)-1960-10-28
SUPREME COURT OF INDIA (FROM: ANDHRA PRADESH)
Decided on October 18,1960

TUNGABHADRA INDUSTRIES LIMITED,KURNOOL Appellant
VERSUS
COMMERCIAL TAX OFFICER,KURNOOL Respondents


Cited Judgements :-

D C JOHAR AND SONS P LTD VS. SALES TAX OFFICER ERNAKULAM [LAWS(SC)-1969-7-1] [REFERRED TO]
ALLADI VENKATESWARLU VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(SC)-1978-2-43] [FOLLOWED]
RAJASTHAN ROLLER FLOUR MILLS ASSOCIATION VS. STATE OF RAJASTHAN [LAWS(SC)-1993-9-86] [APPLIED 1960 11 STC 827: 1961 2 SCR 14:]
SHYAM OIL CAKE LTD VS. COLLECTOR OF CENTRAL EXCISE [LAWS(SC)-2004-11-55] [RELIED ON]
NAND RAM SURAJ MAL VS. R K KAIRA [LAWS(DLH)-1966-9-6] [REFERRED TO]
GHASI RAM HARI RAM VS. COMMISSIONER OF SALES TAX DELHI [LAWS(DLH)-1971-4-31] [REFERRED TO]
C GOKALDAS AND CO VS. STATE OF GUJARAT [LAWS(GJH)-1964-11-18] [REFERRED]
B DAR LABORATORIES VS. STATE OF GUJARAT [LAWS(GJH)-1968-6-4] [REFERRED TO]
STATE OF GUJARAT VS. SHAH VELJIBHAI MOTICHAND LUNAWADA [LAWS(GJH)-1968-11-5] [REFERRED TO]
POKARDAS AND BRORS VS. STATE OF GUJARAT [LAWS(GJH)-1981-9-13] [REFERRED TO]
BARJATYA TRADERS HATHRAS VS. SALES TAX OFFICER HATHRAS [LAWS(ALL)-1967-11-15] [REFERRED TO]
TILOK CHAND PRASAN KUMAR VS. SALES TAX OFFICER HATHRAS DISTRICT ALIGARH [LAWS(ALL)-1969-1-2] [REFERRED TO]
SWAN BANGLE STORES VS. ASSISTANT SALES TAX OFFICER FIROZABAD [LAWS(ALL)-1969-3-2] [REFERRED TO]
COMMISSIONER SALES TAX U P LUCKNOW VS. BALLABH DAS [LAWS(ALL)-1969-12-11] [REFERRED TO]
INDODAN MILK PRODUCTS LTD VS. COMMISSIONER OF SALES TAX U P [LAWS(ALL)-1973-7-9] [REFERRED TO]
COMMISSIONER OF SALES TAX U P LUCKNOW VS. PRAG ICE AND OIL MILLS [LAWS(ALL)-1974-9-30] [REFERRED TO]
COMMISSIONER SALES TAX U P VS. INDIAN TRADERS [LAWS(ALL)-1974-9-16] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. UMA ART PRESS [LAWS(ALL)-1984-3-16] [REFERRED TO]
SONEBHADRA FUELS VS. COMMISSIONER OF TRADE TAX [LAWS(ALL)-2004-6-15] [REFERRED TO]
COMMISSIONER TRADE TAX VS. M P UDYOG LIMITED [LAWS(ALL)-2005-4-157] [REFFERED TO A.P. V. COROMANDEL AGRO PRODUCTS AND OILS LIMITED,79 STC 320]
MODERN CANDLE WORKS VS. COMMISSIONER OF TAXES ASSAM GAUHATI [LAWS(GAU)-1988-2-4] [REFERRED TO]
ASSAM COTTON MILLS VS. COMMISSIONER OF TAXES ASSAM GAUHATI [LAWS(GAU)-1988-9-14] [REFERRED TO]
SUNDARI RUBBER WORKS VS. STATE OF TRIPURA [LAWS(GAU)-1990-11-3] [REFERRED TO]
YAMSANI SUDARSANAM VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1961-6-20] [REFERRED TO]
G BALIAH SETTY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1962-4-22] [REFERRED TO]
TUNGABHADRA INDUSTRIES LIMITED KURNOOL VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1965-7-2] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. DURGA HARDWARE STORES VIJAYAWADA [LAWS(APH)-1972-6-8] [REFERRED TO]
DEPUTY GOMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM VS. PIO FOOD PACKERS [LAWS(SC)-1980-5-5] [REFERRED TO]
TVL RAMCO CEMENT DISTRIBUTION CO PRIVATE LIMITED MADRAS CEMENTS LIMITED DALMIA CEMENT BHARAT LIMITED PRINCIPALS OF CEMENT DISTRIBUTORS LIMITED DALMIAPURAM STATE OF TAMIL NADU STATE OF TAMIL NADU VS. STATE OF TAMIL NADU [LAWS(SC)-1992-10-13] [RELIED ON]
STATE OF ORISSA VS. TITAGHVR PAPER MILLS COMPANY LTD:MANGALJI MULJI KHARA [LAWS(SC)-1985-3-6] [RELIED ON]
THUNGABHADRA INDUSTRIES LIMITED VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(SC)-1963-10-8] [REFERRED]
GANESH TRADING CO KARNAL VS. STATE OF HARYANA [LAWS(SC)-1973-4-53] [RELIED ON]
HINDUSTAN SUGAR MILLS J K SYNTHETICS LIMITED VS. STATE OF RAJASTHAN:COMMERCIAL TAX OFFICER [LAWS(SC)-1978-8-20] [REFERRED TO]
HINDUSTAN ALUMINIUM CORPORATION LIMITED VS. STATE OF UTTAR PRADESH [LAWS(SC)-1981-7-39] [DISTINGUISHED]
UJAGAR PRINTS II KWALITY SILK MILLS CO VS. UNION OF INDIA [LAWS(SC)-1988-11-22] [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE HYDERABAD COLLECTOR OF CENTRAL EXCISE MADRAS VS. JAYANT OIL MILLS PRIVATE LIMITED :TATA OIL MILLS COMPANY LIMITED [LAWS(SC)-1989-3-40] [RELIED ON]
TATA OIL MILLS COMPANY LIMITED VS. COLLECTOR OF CENTRAL EXCISE [LAWS(SC)-1989-8-44] [RELIED ON]
COMMISSIONER OF SALES TAX U P VS. PRAG ICE AND OIL MILLS [LAWS(SC)-1990-11-52] [REFERRED TO]
TELANGANA STEEL INDUSTRIES VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1994-3-21] [REFERRED TO]
VIJAYALAXMI CASHEW COMPANY VS. DEPUTY COMMERCIAL TAX OFFICER [LAWS(SC)-1995-12-61] [REFERRED TO]
B P OIL MILLS LIMITED VS. SALES TAX TRIBUNAL [LAWS(SC)-1998-9-101] [DISTINGUISHED]
A P PRODUCTS VS. STATE OF ANDHRA PRADESH [LAWS(SC)-2007-7-21] [REFERRED TO]
PUNJAB AROMATICS VS. STATE OF KERALA [LAWS(SC)-2008-4-16] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. TARPAULIN INTERNATIONAL [LAWS(SC)-2010-8-64] [REFERRED TO]
GRASIM INDUSTRIES LTD VS. UNION OF INDIA [LAWS(SC)-2011-10-20] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE BANGALORE VS. OSNAR CHEMICAL PVT LTD [LAWS(SC)-2012-1-18] [REFERRED TO]
UNITED TIMBER CORPORATION VS. COMMISSIONER SALES TAX UTTAR PRADESH LUCKNOW [LAWS(ALL)-1972-2-34] [REFERRED TO]
MINI FERTILIZER PVT LTD VS. COMMISSIONER OF SALES TAX U P LUCKNOW [LAWS(ALL)-1979-3-70] [REFERRED TO]
I T C AGRO TECH LIMITED VS. COMMISSIONER OF TRADE TAX [LAWS(ALL)-2000-3-130] [REFERRED TO]
G RAMASWAMY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1972-8-16] [REFERRED TO]
MEGHA ASSAM COAL MINES INDIA LTD VS. STATE OF ASSAM [LAWS(GAU)-2004-6-45] [REFERRED TO]
RAVATMAL MOHANLAL VS. PRINCIPAL COMMERCIAL TAX OFFICER [LAWS(APH)-1975-10-26] [REFERRED TO]
AITHA NARSAIAH AND COMPANY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1976-8-27] [REFERRED TO]
AITHA NARASAIAH AND CO VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1978-8-10] [REFERRED TO]
BROOKE BOND INDIA LIMITED VS. UNION OF INDIA [LAWS(APH)-1979-10-7] [REFERRED TO]
BROOKE BOND INDIA LIMITED VS. UNION OF INDIA [LAWS(APH)-1982-9-17] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. COROMANDEL AGRO PRODUCTS AND OILS LIMITED [LAWS(APH)-1987-4-18] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. BINNY LIMITED [LAWS(APH)-1992-2-22] [REFERRED TO]
SHALIMAR CHEMICAL WORKS LIMITED VS. STATE OF ASSAM [LAWS(GAU)-2011-7-34] [REFERRED TO]
G VENKATAKRISHNAIAH AND BRORS VS. STATE O ANDHRA PRADESH [LAWS(APH)-1992-9-39] [REFERRED TO]
B KISHANLAL KHANDASARI SUGAR MILLS VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1993-2-6] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HEMSONS INDUSTRIES [LAWS(APH)-2001-7-131] [REFERRED TO]
PANCHALINGAL CARBONIC GAS P LTD VS. STATE OF A P [LAWS(APH)-2004-11-54] [REFERRED TO]
JEEWANLAL 1929 LTD VS. INCOME TAX OFFICER J WARD [LAWS(CAL)-1976-2-31] [REFERRED TO]
INDIAN STEEL AND WIRE PRODUCTS LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1976-3-29] [REFERRED TO]
JEEWANLAL 1929 LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1978-3-41] [REFERRED TO]
BIRLA JUTE MANUFACTURING CO LTD VS. COMMISSIONER OF SALES TAX [LAWS(MPH)-1972-2-16] [REFERRED TO]
S RAMANATHA SHENOY AND CO VS. STATE [LAWS(KER)-1962-1-13] [REFERRED TO]
PHARM PRODUCTS VS. DISTRICT REVENUE OFFICER THANJAVUR [LAWS(MAD)-1967-1-2] [REFERRED TO]
A V MEIYAPPAN VS. COMMISSIONER OF COMMERCIAL TAXES BOARD OF REVENUE [LAWS(MAD)-1967-3-5] [REFERRED TO]
ACHAMMA SEBASTIAN VS. STATE OF KERALA [LAWS(KER)-1967-8-22] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. FILTER CO [LAWS(MPH)-1996-5-39] [REFERRED TO]
P KESAVAN AND COMPANY VS. ASSISTANT COMMISSIONER OF SALES TAX [LAWS(KER)-1975-11-10] [REFERRED TO]
DEPUTY COMMISSIONER OF AGRICULTURAL INCOME-TAX AND SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM VS. A KHADER KUNHI SONS CANNANORE [LAWS(KER)-1975-11-11] [REFERRED TO]
VISHISTA SOLVENT OILS PVT LTD VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES ASSTS [LAWS(KAR)-1999-8-17] [REFERRED TO]
TATA OIL MILLS COMPANY LIMITED VS. UNION OF INDIA [LAWS(MAD)-1988-10-2] [REFERRED TO]
SREE RAMAKRISHNA SOAPNUT WORKS VS. SUPERINTENDENT OF C EX [LAWS(KAR)-2001-7-26] [REFERRED TO]
SOUTH INDIA CARBONIC GAS INDUSTRIES LIMITED VS. STATE OF TAMIL NADU [LAWS(MAD)-1990-8-36] [REFERRED TO]
STATE OF TAMIL NADU VS. BHASKARAN BLUE METAL WORKS [LAWS(MAD)-1990-11-28] [REFERRED TO]
BROOKE BOND INDIA LTD VS. STATE OF KERALA [LAWS(KER)-1990-1-41] [REFERRED TO]
N SUNDARESWARAN VS. STATE OF KERALA [LAWS(KER)-1992-7-46] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. AGARWAL AND CO [LAWS(BOM)-1982-11-2] [REFERRED TO]
BHARAT VARNISH MFG CO VS. STATE OF MAHARASHTRA [LAWS(BOM)-1983-2-38] [REFERRED TO]
NEW NAGPUR COPRA INDUSTRIES VS. STATE OF MAHARASHTRA [LAWS(BOM)-1984-4-4] [REFERRED TO]
CHENGALVARAYAN CO-OPERATIVE SUGAR MILLS LTD VS. ASSISTANT COMMISSIONER COMMERCIAL TAXES [LAWS(MAD)-1996-7-62] [REFERRED TO]
KHAGHHIRAM BHAGRIRAM VS. COMMISSIONER OF SALES TAX INDORE [LAWS(MPH)-1981-11-19] [REFERRED TO]
COMMISSIONER OF SALES TAX M P VS. GILL AND CO PRIVATE LTD [LAWS(MPH)-1973-4-26] [REFERRED TO]
NARESH AGGARWAL VS. UNION OF INDIA [LAWS(BOM)-1992-8-30] [REFERRED TO]
TEEJAN BEVERAGES LTD VS. STATE OF KERALA [LAWS(KER)-2003-3-86] [REFERRED TO]
KOTHARI PLANTATIONS AND INDUSTRIES LTD VS. REGISTRAR TAMIL NADU TAXATION SPECIAL TRIBUNAL [LAWS(MAD)-2002-2-2] [REFERRED TO]
ORIENT PAPER MILLS LTD VS. STATE OF ORISSA [LAWS(ORI)-1974-2-13] [REFERRED TO]
ORISSA CEMENT LIMITED VS. STATE OF ORISSA [LAWS(ORI)-1974-8-3] [REFERRED TO]
TITAGHUR PAPER MILLS COMPANY VS. STATE OF ORISSA [LAWS(ORI)-1979-9-7] [REFERRED TO]
STATE OF ORISSA VS. ANTARYAMI PANIGRAHI [LAWS(ORI)-1981-10-19] [REFERRED TO]
NAMPUTHIRIS PICKLE INDUSTRIES VS. STATE OF KERALA [LAWS(KER)-1993-1-26] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KANAM LATEX INDUSTRIES PRIVATE LIMITED [LAWS(KER)-1996-2-1] [REFERRED TO]
POOJA MILK FOODS P LTD VS. STATE OF KERALA [LAWS(KER)-2003-8-41] [REFERRED TO]
PHARMA AROMATIC CHEMICALS VS. MUNICIPAL CORPORATION OF GREATER BOMBAY [LAWS(BOM)-1994-2-30] [REFERRED TO]
KANHOLY RAMANKUTTY VS. STATE OF KERALA [LAWS(KER)-2008-3-52] [REFERRED TO]
Godrej Soaps LTD VS. State of Maharashtra [LAWS(BOM)-2005-10-92] [REFERRED TO]
ITC AGRO TECH LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-2006-6-27] [REFERRED TO]
PURAN CHAND GOPAL CHAND VS. STATE OF PUNJAB [LAWS(P&H)-1962-5-11] [REFERRED TO]
AMRITSAR SUGAR MILLS CO LTD VS. U S NAURATH [LAWS(P&H)-1964-3-3] [REFERRED TO]
GANESH TRADING CO VS. STATE OF HARYANA [LAWS(P&H)-1970-1-6] [REFERRED TO]
STATE OF HARYANA VS. JANKI DASS AND CO [LAWS(P&H)-1989-8-21] [REFERRED TO]
MUNJAL SYNTHETICS PRIVATE LIMITED VS. STATE OF PUNJAB [LAWS(P&H)-1989-10-20] [REFERRED TO]
AGRICULTURAL PRODUCE MARKET COMMITTEE JODHPUR VS. ASHOK KUMAR [LAWS(RAJ)-1979-12-6] [REFERRED TO]
UNITED OIL MILLS VS. STATE OF HARYANA [LAWS(P&H)-1991-4-39] [REFERRED TO]
RAJASTHAN IRON AND STEEL MERCHANTS ASSOCIATION PVT LTD VS. COMMERCIAL TAXES OFFICER SPECIAL CIRCLE-II JAIPUR [LAWS(RAJ)-1984-7-17] [REFERRED TO]
ASSISTANT COMMERCIAL TAXES OFFICER WARD A CHITTORGARH VS. SITARAM BADRILAL [LAWS(RAJ)-1985-1-32] [REFERRED TO]
DELHI CLOTH AND GENERAL MILLS CO LTD VS. AGRICULTURAL PRODUCE MARKET COMMITTEE [LAWS(PAT)-1992-3-10] [FOLOWED ON (FOLL.) 49]
STATE OF HARYANA VS. NATIONAL SCIENTIFIC INDUSTRIES [LAWS(P&H)-1996-2-104] [REFERRED TO]
RAJASTHAN ROLLER FLOUR MILLS ASSOCIATION VS. STATE OF RAJASTHAN [LAWS(RAJ)-1991-8-5] [REFERRED TO]
SPIRITCO VS. STATE OF BIHAR [LAWS(PAT)-1999-7-23] [REFERRED TO]
MAMTA SURGICAL COTTON INDUSTRIES VS. ASSTT COMMISSIONER ANTI-EVASION BHILWARA [LAWS(RAJ)-2003-1-12] [REFERRED TO]
SPIC PHI SEEDS LTD VS. STATE OF BIHAR [LAWS(PAT)-2005-4-47] [REFERRED TO]
RAJ SOLVEX LIMITED VS. ADDITIONAL COMMISSIONER COMMERCIAL TAXES ANTI EVASION [LAWS(ST)-1997-11-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MITESH IMPEX [LAWS(GJH)-2014-4-45] [REFERRED TO]
COMMISSIONER OF COMMERCIAL TAX VS. SHAH GORDHANDAS BHIKHARIDAS.(AND ANOTHER CASE). [LAWS(MPH)-2006-10-46] [REFERRED TO]
J.K. ENTERPRISES VS. COMMISSIONER OF TRADE TAX [LAWS(ALL)-2004-11-261] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. CADILA HEALTHCARE LIMITED [LAWS(BOM)-2011-3-265] [REFERRED TO]
ADDITIONAL COMMISSIONER OF SALES TAX VS. BUNGE INDIA PVT. LTD [LAWS(BOM)-2011-3-266] [REFERRED TO]
N. SUNDERESWARAN VS. STATE OF KERALA [LAWS(KER)-1992-7-59] [REFERRED TO]
SHRIYA ENTERPRISES VS. COMMISSIONER, COMMERCIAL TAXES, UTTARAKHAND [LAWS(UTN)-2011-10-30] [REFERRED TO]
N.E. PACKAGED DRINKING WATER MANUFACTURERS ASSOCIATION VS. STATE OF ASSAM [LAWS(GAU)-2013-1-52] [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. TIKITAR INDUSTRIES [LAWS(CE)-2000-3-183] [REFERRED TO]
HINDALCO INDUSTRIES LIMITED VS. THE UNION OF INDIA [LAWS(BOM)-2014-12-87] [REFERRED TO]
M/S. DELUXE DHABA AMBALA CANTT VS. STATE OF HARYANA AND OTHERS [LAWS(P&H)-1971-11-27] [REFERRED TO]
MESSRS OM PARKASH VED PARKASH VS. THE STATE OF HARYANA AND OTHERS [LAWS(P&H)-1979-1-17] [REFERRED TO]
HYDERABAD INDUSTRIES LTD. VS. COMMERCIAL TAX OFFICER [LAWS(SC)-2014-9-173] [REFERRED TO]
HINDUSTAN LEVER LTD., VS. CCE [LAWS(CE)-2009-12-108] [REFERRED TO]
THE COMMISSIONER OF CENTRAL EXCISE VS. NOVOPHALT CONSTRUCTION PVT. LTD. [LAWS(CE)-2009-10-133] [REFERRED TO]
THE DELHI CLOTH AND GENERAL MILLS COMPANY LTD. VS. THE MUNICIPAL CORPORATION OF DELHI AND ANR. [LAWS(P&H)-1966-9-25] [REFERRED TO]
VENKATA RAMA OIL INDUSTRIES LIMITED VS. COMMISSIONER OF COMMERCIAL TAXES, ANDHRA PRADESH [LAWS(APH)-2015-3-79] [REFERRED TO]
M/S. SERVO-MED INDUSTRIES PVT. LTD. VS. COMMISSIONER OF CENTRAL EXCISE, MUMBAI. [LAWS(SC)-2015-5-14] [REFERRED TO]
STATE OF KARNATAKA VS. UNITED BREWERIES LIMITED AND ORS. [LAWS(KAR)-2015-9-54] [REFERRED TO]
DHIRENDRA NATH SEN VS. STATE OF WEST BENGAL [LAWS(CAL)-1974-7-39] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. SENIOR JOINT COMMISSIONER, COMMERCIAL TAXES [LAWS(CAL)-2016-5-37] [REFERRED TO]
COMMISSIONER CENTRAL EXCISE, BANGALORE VS. M/S. UNITED SPIRITS LTD. & ANR. [LAWS(SC)-2017-1-24] [REFERRED TO]
PENTA MILK PRODUCTS (P) LTD VS. STATE OF KERALA [LAWS(KER)-2003-8-91] [REFERRED]
THE COMMISSIONER OF CENTRAL EXCISE, 143, NEW BARADWARI, JAMSHEDPUR 831001 VS. M/S. CASTIINGS (INDIA) INC., PLOT NO. 29, IVTH PHASE, ADITYAPUR INDUSTRIAL AREA, GAMHARIA, JAMSHEDPUR [LAWS(JHAR)-2016-8-85] [REFERRED TO]
VENKATARAMANA FOOD SPECIALITIES LIMITED VS. STATE OF TAMIL NADU [LAWS(MAD)-2013-8-229] [REFERRED]
TINNA RUBBER AND INFRASTRUCTURE LTD. VS. UNION OF INDIA [LAWS(DLH)-2017-5-276] [REFERRED TO]
COMMISSIONER CENTRAL EXCISE & CUSTOMS VS. DUJODWALA RESINS & TERPENES LTD & ANOTHER [LAWS(UTN)-2019-7-20] [REFERRED TO]
SAJ FOOD PRODUCTS PVT. LTD. VS. STATE OF MEGHALAYA [LAWS(MEGH)-2022-3-13] [REFERRED TO]
S.S. FOOD KATHER VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-2022-6-10] [REFERRED TO]


JUDGEMENT

- (1.)This appeal on a certificate under Art. 133 of the Constitution granted by the High Court of Andhra Pradesh raises for consideration principally the question whether hardened or hydrogenated groundnut oil (commonly called Vanaspati) is "groundnut oil" within the meaning of Rule 18(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939.
(2.)Tungabhadra Industries Ltd. -the appellant in this appeal-has a factory of considerable size at Kurnool in the State of Andhra Pradesh. The company purchases groundnuts and groundnut kernels within the State and manufactures groundnut oil and also refined oil as well as hydrogenated oil all of which it sells. The appeal is concerned with the assessment to sales-tax of this company for the year 1949-50.
(3.)Section 3 of the Madras General Sales-tax Act, 1939 enacts :
"3. (1) Subject to the provisions of this Act,-

(a) every dealer shall pay for each year a tax on his total turnover for such year; and

(b) the tax shall be calculated at the rate of three pies for every rupee in such turnover.

2. ........... .......... ..........

3. ........... .......... ..........

4. For the purposes of this section and the other provisions of this Act, turnover shall be determined in accordance with such rules as may be prescribed :

Provided that no such rules shall come into force unless they are approved by a resolution of the Legislative Assembly.

5. The taxes under sub-sections (1) and (2) shall be assessed, levied and collected in such manner and in such installments, if any, as may be prescribed :

Provided that-

(i) in respect of the same transaction of sale, the buyer or the seller, but not both, as determined by such rules as may be prescribed, shall be taxed;

(ii) where a dealer has been taxed in respect of the purchase of any goods in accordance with the rules referred to in cl. (i) of this proviso, he shall not be taxed again in respect of any sale of such goods effected by him".

Rules were made by virtue inter alia of these provisions entitled "The Madras General Sales-tax Turnover and Assessment Rules, 1939". Of these, those relevant to the present context are Rules 4 and 5. Rule 4 reads.

"4. (1) Save as provided in sub-rule (2) the gross turnover of a dealer for the purposes of these rules shall be the amount for which goods are sold by the dealer.

2. In the case of the undermentioned goods the gross turnover of a dealer for the purposes of these rules shall be the amount for which the goods are bought by the dealer-

(a) groundnut-"

;


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