- (1.) The short question involved in these two appeals arises out of the decision of the High Court of Andhra Pradesh in regard to eligibility of sales-tax in respect of four items being (1) sale of Jeera, methi, ajwain, saunf and cardamom; (2) sale of wet dates; (3) sale of old newspaper; and (4) transaction of mustard oil - whether they are first purchase or not
(2.) We are concerned with the assessment year 1973-74. It is not in dispute that just before the commencement of the year, by amendment of the Andhra Pradesh General Sales Tax Act oil seed has been defined in a way different for what existed prior to the amendment.
(3.) The High Court found against the assessee on all scores.;