KAKANI GROUNDNUT AND OIL MILL Vs. COMMERCIAL TAX OFFICER GUDIVADA
LAWS(APH)-1992-2-48
HIGH COURT OF ANDHRA PRADESH
Decided on February 13,1992

KAKANI GROUNDNUT AND OIL MILL, REP. BY ITS MANAGING PARTNER, KAKANI RAMAMOHANA RAO Appellant
VERSUS
COMMERCIAL TAX OFFICER, GUDIVADA Respondents

JUDGEMENT

A.Lakshman Rao, J. - (1.)The petitioner is a registered dealer. It has been carrying on business by purchasing groundnut, decorticating the groundnut in its mill and extracting oil from the groundnut kernel. This writ petition is filed for the issue of a writ of mandamus "(a) declaring that taxing an item under Sections 6 and 5 of the Andhra Pradesh General Sales Tax Act is a discrimination and, therefore/hit by Article 14 of the Constitution of India; (b) declaring that taxing an item under Sections 6 and 5 of the A.P. General Sales Tax Act amounts to double taxation and is ultra vires to the said Act and, therefore, illegal and void; and (c) declaring that groundnut, having been taxed under Section 6 of the A.P. General Sales Tax Act, cannot be taxed again under Section 5 of the said Act under any other name like groundnut oil and oil cake."
(2.)Section 6 of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as 'the Act) provides that notwithstanding anything contained in Section 5, the sales or purchases of declared goods by a dealer shall be liable to tax at the rate and only at the point of sale or purchase specified against each item in the Third Schedule to the Act. Item 6 in the Third Schedule pertains to "groundnut or peanut". The point of levy, when purchased by an oil miller other than a decorticating miller in the State, is the point of purchase by such miller and in all other cases, the point of levy is the point of purchase by the last dealer who buys in the State. The rate of tax is four per cent.
(3.)Section 5 of the Act provides that save as otherwise provided in the Act, every dealer shall pay tax under this Act on every rupee of his turnover at the rates of tax and at the points of levy specified in the Schedules. Item 24 in the First Schedule refers to groundnut oil. Item 28 refers to oil cakes. These are the goods in respect of which single point tax is leviable under Section 5 of the Act.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.