BHUSHAN GUPTA Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE petitioner invokes the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India with a prayer to (1) issue a writ of mandamus declaring the circular instructions of the Commissioner of Commercial Taxes issued in CCT Ref. Al (1)/18/2004 dated June 9, 2004 as ultra vires G. O. Ms. No. 1091 dated June 10, 1957 and hence void and inoperative, (2) to set aside the notice of provisional monthly assessment and demand vide G. I. No. 15310 of 2003-04 dated June 30, 2004 issued for the assessment year 2003-04 and accordingly to interdict the second respondent from proceeding further in pursuance of the show cause notice dated June 28, 2004 for the assessment year 2003-04.

(2.) IN order to consider as to whether the petitioner is entitled for grant of any relief as prayed for, a few relevant facts leading to filing of the writ petition may have to be noticed.

(3.) THE Government of Andhra Pradesh in exercise of its power under Section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act") issued notification in G. O. Ms. No. 1091 dated June 10,1957 granting exemption from the tax payable under the said Act in respect of sales of fresh milk, curd and butter milk sold by dealers exclusively dealing in them and their products realised by utilisation of surplus thereof. It is asserted that by the process of heating, water evaporates in the milk and the result is termed as "skimmed milk", which involves no manufacturing activity.