VIJAYA LAKSHMI ENTERPRISES Vs. STATE OF A.P.

JUDGEMENT

(1.) THESE two tax revision cases under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 ("the Act"), are filed by the petitioner who is a registered dealer engaged in the business of purchase and sale of pulses, de -oiled cake and other products. Inter alia, he also supplies the goods to the Tirumala Tirupathi Devasthanam, Tirupathi (TTD), which is a statutory religious endowment, and M/s. Girijan Primary Corporation Marketing Society, Visakhapatnam (hereafter referred to as, "the Girijan Society"). For the assessment years 1999 -2000 and 2000 -01 the Commercial Tax Officer, Nandigama (CTO), completed assessment. The petitioner claimed exemption of the turnover to the extent of sales made to TTD and Girijan Society. However, the assessment officer did not allow the exemption. Aggrieved thereby, the petitioner preferred appeals before the Appellate Deputy Commissioner, Vijayawada (ADC). The same were dismissed. The petitioner filed further appeals initially before the Sales Tax Appellate Tribunal, Hyderabad, which stood transferred to Sales Tax Appellate Tribunal, Visakhapatnam Bench. By the impugned common order dated June 2, 2011, the learned Tribunal affirmed the appellate order holding that the petitioner would not be entitled to claim exemption under the relevant statutory notifications issued by the Government under section 9 of the Act. Aggrieved thereby, these two tax revision cases are filed. Tax Revision Case No. 82 of 2011 is filed against the order in T.A. No. 993 of 2004, and Tax Revision Case No. 83 of 2011 is filed against the order in T.A. No. 625 of 2002, dated June 2, 2011.

(2.) COUNSEL for the petitioner/dealer placed reliance on the two notifications issued by the Government. The first one was notified vide G.O.Ms. No. 314, Revenue (CT -II) Department, dated April 28, 1988, and the second one was notified vide G.O.Ms. No. 31, Revenue, dated January 11, 1991.

(3.) THE second Government Order reads as follows: