ASSOCIATED TANNERS VIZIANAGARAM ANDHRA PRADESH Vs. COMMERCIAL TAX OFFICER VIZIANAGARAM ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal by special leave arises from the Judgment and order dt. 14th Dec. 1972 of a Bench decision of the High Court of Andhra Pradesh in Writ Petn. No. 3464 of 1971, (reported in 1973 Tax LR 2590).

(2.) THE Division Bench dismissed the application under Art. 226 of the Constitution filed by the appellant. THE appellant was a tanner who had his tannery at Vizianagaram and was at the material time a dealer under Andhra Pradesh General Sales Tax Act, 1957 as well as the Central Sales Tax Act, 1956, hereinafter called the 'State Act' and the 'Central Act' respectively. THE appellant purchases raw hides and skins in the State of Andhra Pradesh and tan the same. THE appellant used mostly to sell such tanned hides mostly to sell such tanned hides in the course of inter- State trade.

(3.) IN order to appreciate the contention it is necessary to refer to Item 9(b) of Sch. III of the State Act as it stood at the relevant time which reads as follows : THIRD SCHEDULE (Declared goods in respect of which a single point tax only is leviable under S. 6) <FRM>JUDGEMENT_479_2_1986Html1.htm</FRM>