PRINCES AND CO Vs. GOVERNMENT OF A P

JUDGEMENT

(1.) PETITIONERS are questioning the validity of the Government Order No. 1106, Revenue (C. T.-II) Department, dated December 7, 1991, by which order the State Government amended its earlier order G. O. Ms. No. 376, Revenue (C. T.-II) Department, dated May 2, 1991 by deleting from this latter Government Order retrospective operation sought to be given thereto with effect from July 8, 1983.

(2.) PETITIONERS have been paying sales tax on liquor as also on bottles containing the same. This the petitioners are paying without any protest or objection from 1983 onwards. As mentioned in paragraph 2 of the petition, their assessments were also completed since 1983-84 onwards uptodate. On May 2, 1991, the State Government issued G. O. Ms. No. 376, inter alia to the effect that the rate of tax payable under the Andhra Pradesh General Sales Tax Act, 1957, on the sales of cartons and bottles involved in the sales of liquor shall be at the rate specified in entry 199 and entry 123, respectively of the First Schedule to the said Act. It was further mentioned that this Government Order :

(3.) HOWEVER , the petitioners' learned counsel submitted that G. O. Ms. No. 376 giving retrospective operation was already acted upon by the petitioners but when asked in what manner it was acted upon, he submitted that in accordance therewith, the petitioners had made applications for refund. There is no dispute that no refund was granted. We see no substance in the contention relating to acting upon.