INNAMURI GOPALAN Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The proper construction and legal effect of a notification under s. 9(1) of the Andhra Pradesh General Sales Tax Act, 1957 (A.P. VI of 1957) which for shortness we would call the Act, is the principal question that arises for consideration in this appeal by special leave in which the correctness of the decision of the High Court dismissing a Writ Petition filed by the appellant is challenged.

(2.) Section 5 of the Act is the charging section under which dealers are liable to pay sales tax on their turnover. Under sub-s. (3)(a) of this section, read with Sch. II to the Act cotton textile goods which was the commodity in which the appellants were dealing, were liable to tax at a single point. Section 9 of the Act enabled the State Government to exempt the tax leviable under the Act. In exercise of the power thus conferred a notification was issued on December 13, 1957, which read :

(3.) As nothing turns on the terms of condition 3 with which the notification ends it is not set out. The appendix which is referred to in the opening paragraph has three clauses the first of which is the only material one and this runs :