STATE OF ANDHRA PRADESH Vs. VIJAYA HYBRID SEEDS

JUDGEMENT

(1.) This tax revision case is directed against the decision of the Sales Tax Appellate Tribunal in T.A. Nos. 378/87 and 379/87 decided on 16/05/1988. The Revenue has come up in revision only against the decision in T.A. Nos. 379/87 in relation that the assessment year 1983-84. The Tribunal was concerned with the Central sales tax leviable on jowar. Jowar is leviable to local sales tax at 2 per cent under entry 17 of the Third Schedule. Jowar also comes under the category of "declared goods" under section 14 of the Central Sales Tax Act, 1956. Section 8(2)(a) provides that where the sale is of declared goods without "C" forms, the rate of Central sales tax will be double the rate of the appropriate State sales tax. The local sales tax on jowar is at 2 per cent as mentioned by us earlier and as per section 8(2)(a), the Central sales tax will be at the rate of 4 per cent. This the Tribunal also held in its judgment. We are in complete agreement with the decision of the Tribunal in T.A. No. 379/87. No other point is urged before us.

(2.) The learned counsel for the appellant wanted to urge that jowar had ceased to be jowar because it was in seed form. Jowar will remain jowar whatever its form may be.

(3.) With these remarks, the tax revision case is dismissed.