Hegde, J. - (1.) In these appeals by certificate a common question of law arises for decision viz. On the facts and circumstances of these cases what is the point of levy of purchase tax in respect of certain transactions relating to purchase of groundnut or groundnut kernel by the assessees appellants under the Andhra Pradesh General Sales Tax Act, 1956 (in brief 'the Act')
(2.) The Commercial Tax Officer came to the conclusion that a critical event took place when the assessee purchased the groundnut with which we are concerned in these appeals. In appeal the Assistant Commissioner upheld the order of the Commercial Tax Officer. On a further appeal by the assessees, the Sales Tax Appellate Tribunal disagreeing with the conclusion reached by the Commercial Tax Officer as well as the Assistant commissioner came to the conclusion, that the turnovers relating to the purchases of groundnut in question became exigible to tax either when the groundnut purchase was crushed by the millers or when the same was purchased by the last purchasers. But when the matter was taken up in revision to the High Court, the High Court reversed the decision of the Tribunal and restored the order of the Commercial Tax Officer.
(3.) In all these appeals, the assessees are admittedly millers. They are registered dealers under the Act. The groundnut purchased by them was either entirely used by them for extracting oil or partly used for extracting oil and partly sold to others. The levy with which we are concerned in these appeals is purchase tax. The question for decision, as mentioned earlier, is which were the events that gave rise to tax liability 'first purchase', the crushing of the groundnut purchased or the 'last purchase';