RAYAVARAPU MRITYANJAYA RAO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE order of the Sales Tax Appellate Tribunal is canvassed in this revision case.

(2.) THE petitioner who grows casuarina appears to have cut the trees into short pieces for purposes of transporting them to places where they could be sold. He claimed exemption in respect of the sale of this casuarina on the basis of the proviso to section 2(i) of the Madras General Sales Tax Act (the statute that governs the present case). This request of the petitioner was negatived by the department as also by the Tribunal in the view that it does not fall within the ambit of the proviso as it stood at the relevant time. It is against this decision of the Appellate Tribunal affirming that of the Assistant Commissioner (C.T.) who in his turn confirmed the assessment made by the Deputy Commercial Tax Officer, that this revision is carried. In this case, it is urged by Sri Kuppuswamy that the instant case attracts the applicability of the proviso and consequently his client is entitled to the exemption contemplated by the proviso. It is convenient at this stage to extract the terms of the relevant proviso, which is as under :

(3.) ON the facts of this case, we cannot but reach the conclusion that the petitioner is entitled to the benefits of the exemption envisaged in the proviso to section 2(i) of the Madras General Sales Tax Act. In the result, this tax revision case is allowed. The parties will bear their own costs throughout. Petition allowed.