MODO WELL CO LIMITED HYDERABAD Vs. SECRETARY TO GOVERNMENT REVENUE COMMERCIAL TAXES DEPARTMENT HYDERABAD

JUDGEMENT

(1.) The Government of AndhraPradesh promulgated an Ordinance, Ordinance No II of 1978, amending certain provisions of the Andhra Pradesh General Sales Tax Act, 1957. The, present writ petition is filed challenging the said ordinance to the extent that it amends item 26 of First Schedule of Andhra Pradesh General Sale Tax Act. It is stated that in so far as item 26 is concerned the amendment is unconstitutional as it operated in a denial of equality before law.

(2.) Before the amendment, item 26 stood as here under:- Description of the goods. Point of levy Rate of tax. (1) (2) (3) 26. All liquors, other than country liquor. At the point of first sale in the State. 25 paise in the rupee.

(3.) By virtue of clause 6 (I) of the Ordinance the said item 26 is amended in the following manner :- (1) (2) (3) 26. All liquors, other than country liquor. At the point of first sale in the State. 50 paise in the rupee. (a) Not covered by item (b) below :- (b) Where the consideration for the sale or purchase of liquor includes the duties of excise payable under the Andhra Pradesh Excise Act, 1968. 25 paise in the rupee.