PINAKINI SEEDS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This tax revision case is filed under section 22(1) of the Andhra Pradesh General Sales Tax Act (for short "the State Act"), by the assessee being dissatisfied with the order of the Tribunal in Tax Appeal No. 490 of 1984 dated 27/10/1987.

(2.) The short but interesting question that arises for consideration in this revision, is whether the exemption granted by the State Government under section 9(1) of the State Act qualifies for exemption under section 8(2-A) of the Central Sales Tax Act (for short "the Central Act").

(3.) The petitioner is a registered dealer in seeds both under the State Act as well as the Central Act. It claimed exemption on the turnover of the seeds as inter-State sales under the Central Act. The assessing authority held that he was not entitled to exemption. The petitioner unsuccessfully appealed before the Appellate Deputy Commissioner, Commercial Taxes, Guntur. The second appeal filed before the Sales Tax Appellate Tribunal having been rejected, it came up in revision to this Court.