SRINIVASA POULTERY AND CATTLE FEED PRIVATE LIMITED VIJAYAWADA Vs. COMMISSIONER OF COMMERCIAL TAXES HYDERABAD

JUDGEMENT

(1.) These two Special Appeals and writ petition are disposed of by a common judgment as the issue involved is common. Since the facts are more or less similar, we refer the facts in the writ petition in brief.

(2.) By this writ petition, the petitioner is claiming for a writ of Certiorari to quash the Assessment Order dated 23-3-1998 passed by the 1st respondent in so far it relates to levy of tax of Rs.3,28,832.00 on the turn over of Rs. 1,09,61,060.00.

(3.) The petitioner is a Private Limited Company engaged in the business of poultry feed with its Factory located at Atkuru village, Krishna District and is an assessee under the Commercial Tax Officer, Benz Circle, Vijayawada. The Government of Andhra Pradesh issued G.O. Ms. No. 1055, Revenue, dated 17-10-1994 exempting the tax payable under the A.P. General Sales Tax Act (for short 'the said Act') on the sale of poultry feed manufactured out of the ingredients which are either subject to tax or exempt from tax under the said Act and sold in the State.