BHAGYANAGAR TRADERS Vs. COMMERCIAL TAX OFFICER CHARMINAR CIRCLE

JUDGEMENT

(1.) Heard the learned counsel for the petitioner as well as the learned Government Pleader for Commercial Taxes.

(2.) The petitioner is a trading firm carrying on business in the sale of seeds and food grains. It was registered under the A.P. General Sales Tax Act, 1957, and the Central Sales Tax Act, 1956, with the Commercial Tax Officer, Charminar Circle, Hyderabad.

(3.) For the assessment year 1985-86, the petitioner herein purchased maize and til-seeds for Rs. 38,342 and Rs. 5,38,515, respectively, from registered dealers in the State of Andhra Pradesh.