STATE OF ANDHRA PRADESH Vs. MANOHARA TRADING COMPANY

JUDGEMENT

(1.) Dissatisfied with the order passed by the Sales Tax Appellate Tribunal in T.A. No. 343 of 1984 the State has come up in revision.

(2.) The respondent-assessee was granted exemption on the ground of second sales, while passing the order of assessment under the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the AGPST Act"), for the assessment year 1981-82. However, the assessing authority in exercise of power under section 14(4)(cc) of the APGST Act withdrew the exemption on the ground that the first seller - M/s. Sri Veera Venkata Satyanarayana Rice and Oil Merchants, Narasaraopet - from whom the assessee claimed to have made the first purchase, ceased to be a registered dealer on the date of purchase. That order of the assessing authority was confirmed by the Appellate Deputy Commissioner, in appeal, on 16/12/1983. On further appeal by the respondent-assessee before the Sales Tax Appellate Tribunal, the appeal was allowed. Hence, the State is in revision before us.

(3.) The learned Special Government Pleader appearing for the Revenue, vehemently contends that as the registration certificate of the dealer has been cancelled, the dealer became unidentifiable and, therefore, the exemption was rightly withdrawn. We are afraid, we cannot accede to the contention of the learned Government Pleader. Merely because the registration of a dealer was cancelled, it cannot be said that the dealer has become unidentifiable.