M SUBBAIAH Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These seven tax revision cases have been preferred against the orders of the Sales Tax Appellate Tribunal in T.A. Nos. 342, 338, 340, 344, 346, 348 and 350 of 1976 respectively for the assessment years 1963-64 to 1969-70.

(2.) The main question for consideration in all these revision cases, which arise out of a common judgment of the Sales Tax Appellate Tribunal, rendered in a batch of appeals, is whether the petitioner was only a broker acting on behalf of M/s. Sudarsan Oil Mills and Saibaba Ginning Factory, or whether he was doing business himself buying and selling groundnut and cotton-seeds, etc. ?

(3.) The petitioner was not a taxpayer prior to 31/10/1969, and was not even a registered dealer. In the course of a search conducted on 31st October, 1969, the authorities recovered 10 account books and six bundles of account slips from the residence of the petitioner. The above material disclosed the business dealings carried on by the petitioner during the assessment years 1963 to 1969.