GUDUTHUR THIMMAPPA AND SON Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This revision case is directed againt the order of the Andhra Pradesh Sales Tax Appellate Tribunal dismissing an appeal brought by the petitioner against the decision of the Deputy Commissioner of Commercial Taxes, Anantapur.

(2.) The assessee, Messrs Guduthur Thimmappa & Son, is a firm of merchants carrying on business in cotton and cotton seeds at Adoni, Anantapur District. He was provisionally assessed for the year 1958-59 on a turnover of Rs. 1,10,415. At the end of the year, he submitted a return disclosing a gross turnover of Rs. 21,39,260 and a net turnover of Rs. 1,31,712.

(3.) The Commercial Tax Officer allowed certain deductions and rejected others. He allowed exemption on a turnover of Rs. 3,61,663 in respect of sales to one Jasraj Amarchand, a dealer outside the State subject to verification of the claim and payment of tax by him (Amarchand).