SHAW WALLACE AND CO LTD Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These three revisions pertaining to the assessment years 1973.74, 1974-75 and 1975-76 could be disposed by a common judgment as they involve common questions of law.

(2.) The twin questions that arise herein are: (1) Whether the sale of liquor to Canteen Stores Department (India) is exempt from levy of sales tax under G. O. No. 1646, Revenue, dated-20th August, 1964, issued by the Government of Andhra Pradesh within the meaning of section 8 (2-A) of Central Sales Tax Act and as such the assessee is entitled to exemption in respect of its intra state sales of the liquor under the Central Sales Tax Act? (2) Whether the Appellate Tribunal if justified in not adverting to the production of 'C' forms though the same was argued at the time of hearing of the appeal?

(3.) The assessee is a dealer, inter alia, in liquors and effected sales to Canteen Stores Department (India) and thereby claimed exemption from sales tax on them by virtue of section 8 (2-A) of Central Sales Tax Act read with G. O- No. 1646, Revenue dated 20th October, 1964, for the year 1973-74 Rs. 22,19,750, for the year 1974-75 Rs. 37,28,280 and for the year 1975-76 Rs. 18.65,380.