LAWS(SC)-1990-8-14

SAIT RIKHAJI FURTARNAL Vs. STATE OF ANDHRA PRADESH

Decided On August 31, 1990
SAIT RIKHAJI FURTARNAL Appellant
V/S
STATE OF ANDHARA PRADESH Respondents

JUDGEMENT

(1.) The short question involved in these two appeals arises out of the decision of the High Court of Andhra Pradesh in regard to eligibility of sales-tax in respect of four items being (1) sale of Jeera, methi, ajwain, saunf and cardamom; (2) sale of wet dates; (3) sale of old newspaper; and (4) transaction of mustard oil - whether they are first purchase or not

(2.) We are concerned with the assessment year 1973-74. It is not in dispute that just before the commencement of the year, by amendment of the Andhra Pradesh General Sales Tax Act oil seed has been defined in a way different for what existed prior to the amendment.

(3.) The High Court found against the assessee on all scores.