KRISHNA COCONUT CO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS revision relates to the assessment year 1957-58. The petitioner is a dealer in coconuts and copra. For the relevant period, the taxable turnover was determined by the proper Commercial Tax Officer at Rs. 93,099-15-6 disallowing the exemption claimed by the petitioner on Rs. 69,654-10-0, which was exigible to tax under the Andhra Pradesh General Sales Tax Act, 1957. This turnover covered transactions that occurred subsequent to 14th June, 1957, while the balance related to the prior period. The petitioner made no claim for exemption in regard to Rs. 23,445-5-6 on which tax was levied under the Madras General Sales Tax Act. As no relief was granted to the petitioner in regard to Rs. 69,654-10-0, he carried the matter in appeal to the Deputy Commissioner of Commercial Taxes and a further appeal to the Sales Tax Appellate Tribunal but without success. It is to revise the order of the Sales Tax Appellate Tribunal confirming that of the department that this revision petition is filed.

(2.) THIS revision is sought to be sustained on two grounds, (i) that exemption ought to have been granted to the petitioner on the turnover of Rs. 69,654-10-0 as it consisted of transactions that took place after the passing of the Andhra Pradesh General Sales Tax Act, and (ii) that, at any rate, tax should have been imposed only at 2 nP. per rupee and not at 3 nP. We will first take up the point bearing on the exemption. The contention on this issue is based on rule 27-A(1) of the Andhra Pradesh General Sales Tax Rules, 1957. This rule was inserted by the notification issued in G.O. Ms. 1804, Revenue, dated 30th September, 1958, and it came into force on 1st October, 1958. It is convenient to quote here rule 27-A.

(3.) FOR reasons which are not apparent to us and which have no relevancy here, the Central Government postponed the date on which this should come into effect from time to time by several notifications till eventually 1st October, 1958, was fixed for that purpose by a notification dated 23rd September, 1958. On the same date, another notification was issued in respect of this section to the effect that it is section 15 as amended by the Central Sales Tax (Second Amendment) Act, 1958 (31 of 1958) that should come into force on 1st October, 1958. Thus it is the Central Sales Tax Act, 1956, that was responsible for the insertion of a provision enabling the dealers to claim a refund of the tax paid as laid down in rule 27-A(1) already extracted above.