COMMERCIAL TAX OFFICER TANUKU CIRCLE TANUKU FOODS FATS AND FERTILIZERS LIMITED Vs. COMMERCIAL TAX OFFICER TADEPALLIGUDEM

JUDGEMENT

(1.) These writ petitions raise a question as to the interpretation of sub-section (2-A) of section 8 of the Central Sales Tax Act. For the sake of convenience we shall state the facts in W.P. No. 1871 of 1982.

(2.) The petitioner, a public limited company, manufactures cotton yarn of different kinds at its spinning mill in West Godavari district and sells the same within Andhra Pradesh, as well as to dealers outside the State. The petitioner is registered as a dealer both under the State Act, as well as the Central Act. It filed monthly returns for the months of April to December, 1981 and paid the tax thereon, but did not pay the surcharge leviable at 10 per cent on such tax, whereupon a notice dated 22/02/1982 was served upon the petitioner calling upon it to pay the same. The notice, inter alia, read as follows :

(3.) The petitioner immediately approached this Court challenging the said notice. The relevant facts in W.P. No. 328 of 1983 are identical with the difference that the goods concerned therein are de-oiled cake and vegetable oils. "Cotton yarn", "de-oiled cake" and "vegetable oils" are declared goods. They are exigible to sales tax at the rates of 2 per cent, 1 1/2 per cent and 3 1/2 per cent respectively, as per the relevant entries in the Third Schedule to the Andhra Pradesh General Sales Tax Act. For the sake of convenience we shall deal only with cotton yarn, concerned in W.P. No. 1871 of 1982. The transactions in question are inter-State transactions upon which Central sales tax is payable. The question is : at what rate ?