KASHMIR HOUSE Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The question of law and facts involved in all these Revision cases, filed under Sec. 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter called 'the Act'), are similar, as such these are clubbed and disposed of by a common order.

(2.) These cases are directed against a common order passed by the Sales Tax Appellate Tribunal, A.P., Hyderabad in Tribunal Appeal Nos.329/80 and batch, dt.11-10-1985, holding that Pend Khajur or Mudda Khajur is not exempted from levy of Sales Tax, under G.O.Ms.No.1097, Revenue, dt. 10-6-1957, subsequently amended by G.O.Ms.No.1786, Revenue, dt.20-11-1962, issued by the Governor of Andhra Pradesh in exercise of powers conferred under Sub-section 1 of Section 9 of the Act.

(3.) The petitioner is a dealer in Pend Khajur or Mudda Khajur. The turnover of sales of Pend Khajur or Mudda Khajur was assessed to sales tax by the assessment officer for me years 1977-78, 78-79, 79-80 and 80-81. Challenging the same, the petitioner preferred appeals before the Deputy Commissioner (C.T.Appeals), Hyderabad, 1st Division, Secunderabad by separate appeals, contending that Pend Khajur or Mudda Khajur in question was imported from Iraq and it was of Zahedi variety, which is semidry. It softened at maturity and the same was firm enough to pack and transport. Pend Khajur is entitled to exemption, in view of G.Os. referred to above, which is extracted hereunder:- Fruits, other than coconuts, and tender coconuts which have not been canned, preserved, dried or dehydrated. The contention that Pend Khajur or Mudda Khajur is a fruit eligible for exemption from levy of sales tax, was not accepted by the Deputy Commissioner. Accordingly, an order came to be passed by confirming the order of assessment