B G SOMANNA AND SONS NAV SWADESHI OIL MILT AND REFINERY JADOCHERLA SREE RAMA TRADING GO Vs. STATE OF ANDHRA PRADESH:COMMERCIAL TAX OFFICER MAHABOOB NAGAR:STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) IN these appeals by Certificate only one question of law has been argued. It may be formulated as follows:

(2.) IT may be mentioned that none of the appellants set out facts showing the nature of the demand in the proceedings under the Act against them, or, the extent, if any, to which each petitioner, who is a miller, registered also as a dealer under the Act as well as under the Central Act, sell groundnuts, or, whether groundnuts were purchased specifically only for purposes of crushing them and converting them into oil or into any other product or for the purpose of sale as well. They have merely questioned the validity of ITem 6 of Schedule III of the Act by reason of alleged conflict with Section 15 of the Central Act so that all we need do is to set out the two provisions and give our reasons for our conclusions. We have already dismissed the appeals after hearing them. We now proceed to record our reasons.

(3.) IN the cases before us also we need not consider the position of a miller who purchases some groundnuts for milling and the rest for sale. It is clear that each of the appellants becomes liable to the payment of tax as a purchasing miller just as a last dealer would be liable on the purchases made by him. Hence, the last dealer and the miller, who purchases presumably to convert the groundnuts into other products, are placed on an equal footing. We were not satisfied that there is a possibility of double taxation or of taxation of the same product at more than one point of purchase.