- (1.)These appeals are directed against the judgment and order passed by the High Court of Judicature of Andhra Pradesh at Hyderabad in Special Appeal Nos. 12 and 13 of 1995, dated 16.10.2003, whereby and whereunder, the High Court has dismissed the appeals of the Appellant and upheld the orders passed by the Revisional Authority, dated 07.01.1995. Short facts of this case are: the Appellant is running a roller flour mill. It is registered under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') and the Central Sales Tax Act, 1956.
(2.)The Assessing Authority for the assessment years 1991-92 and 1992-93 had quantified the tax liability of the Appellant-assessee on the first sale of wheat and wheat products and the sale of flour by orders dated 22.04.1993 and 11.01.1994, respectively. The Appellant had claimed before the Assessing Authority that it is exempted from payment of sales tax by virtue of the notification issued by the State Government in G.O. Ms. No. 377 (for short 'the first notification'), dated 02.05.1991, which provides for exemption of levy of tax payable under the Act on the sale or purchase of wheat and wheat products by the roller flour mills within the State for a period of five years.
(3.)Aggrieved by the order so passed by the Assessing Authority, the Assessee had carried the matter by way of appeals before the Appellate Deputy Commissioner (CT), Kurnool. The Appellate Deputy Commissioner has allowed the appeals and has set aside the orders of assessment passed by the Assessing Authority for the assessment years 1991-92 and 1992-93 by the orders dated 29.06.1993 and 31.01.1994, respectively.