KESORAM CEMENT Vs. STATE OF A P

JUDGEMENT

(1.) Heard both the counsel.

(2.) Sri Bhaskar Reddy, the learned counsel representing Sri Srinivas Reddy would contend that there is no notification at all under Section 30(9) of Andhra Pradesh General Sales Tax Act, 1957 (hereinafter in short referred to as the 'Act' for the purpose of convenience). The learned counsel also would submit that even otherwise if the allegations made in the charge-sheet are to be taken into consideration, no offence had been made out and the same is liable to be quashed.

(3.) On the contrary, the learned Public Prosecutor had placed before this Court the notification in G.O.Ms.No. 565, Revenue (S) dated 29th April, 1975 under Andhra Pradesh General Sales Tax Rules, 1957- Amendments (in short the 'Pules'). It is no doubt true that there is some controversy between the parties relating to the notification which is produced before this Court and whether the same would satisfy the requirements specified under Section 30(9) of the aforesaid Act.