STATE OF ANDHRA PRADESH Vs. VBC EXPORTS LIMITED

JUDGEMENT

(1.) In these T.R.Cs. the question that arises for consideration is whether the benefit of G.O. Ms. No. 116 dated 8/02/1989, issued under section 9(1) of the Andhra Pradesh General Sales Tax Act (for short, "the Act"), would be effective from the date of publication of the G.O. or from the date of commencement of the assessment year.

(2.) To appreciate the question, we shall refer to the facts in T.A. No. 329 of 1989 which represents the facts in other cases.

(3.) The assessee is a dealer in prawns, etc. In the assessment year 1988-89 (for the period from April, 198 8/09/1988) they reported a total turnover of Rs. 2,86,71,783. Out of the said turnover they claimed that a sum of Rs. 2,67,62,033 represented export sales. The assessing authority disallowed the same. The petitioner unsuccessfully filed an appeal before the Appellate Deputy Commissioner and thereafter he approached the Sales Tax Appellate Tribunal. There is another development which needs to be noted and which is relevant for the disposal of this case, this is, by the orders issued in G.O. Ms. No. 116 dated 8/02/1989, the Government granted exemption on the sale and purchase of prawns within the State. The said G.O. which was issued in the assessment year 1988-89, reads as follows : NOTIFICATION