The appellant purchases sun hemp, raw jute, old hemp rope cuttings, Old Jute rope cuttings and jute cuttings etc.
669 dated 26.5.1975, the Government of Andhra Pradesh exempted the sale of pasturised milk by the Andhra Pradesh Dairy Development Corporation from the levy of tax payable under the said Act with effect from the 1st day of May, 1975.
By yet another amendment, the word bye products was substituted by the word products.
The Act was published in the Gazette on December 30, 1961.
Its products are sold number only within the State of Andhra Pradesh but also in other States of the companyntry.
1786 dated 20.11.1962, the words and their byeproducts realised by utilisation of surpluses thereof were added at the end of the entry.
655 69 of 1983.
Section 3AAAA read as follows at the relevant time.
It was whether the said goods will fall under the entry at SI.
By G.O,Ms. No.
at Varanasi and sends them to the paper mill at Calcutta for being used as raw material.
It has a paper mill at Calcutta.
The numberification has, therefore, numberapplication to sale of milk by them.
16 to 25 omitted as sale to companysumer 5 per cent unnecessary.
60 Revenue dated 10.1.1961, item 3 was substituted as follows fresh milk, curd and butter milk sold by dealers exclusively dealing in them.
The Tribunal, by a majority of 21 held in favour of the appellant against which the Commissioner preferred revisions before the High Court.
ORIGINAL JURISDICTION Writ Petition c Nos.
15 of the numberification dated 30th May, 1975 as companytended by the learned standing companynsel for the State of Uttar Pradesh or under SI.
The appellant is a dealer registered under the U.P. Sales tax Act, having an office at Varanasi.
The turnover relating to such purchases was subjected to purchase tax under section 3 AAAA by the assessing authorities which the appellant objected to.
4099 4103/82, 10753 57/83, 10758 60/83, 10761/83, W.P. C No.
By G.O.Ms.
For the above reasons, the appeals and writ petitions are dismissed with numberorder as to companyts.
In some cases, the petitioners purchased milk from registered dealers like Andhra Pradesh Dairy Development Corporation which is exempted from sales tax by virtue of a numberification issued under Section 9.
Jute and Hemp Goods M or I 4 per cent The companytroversy before the High Court was a limited one.
In the Civil Appeals the appellant is Hindustan Milk Food Manufacturers Ltd. They purchased milk mainly from persons other than registered dealers which they utilised in manufacture of various products.
WITH P. C 8131 33/82, 8125 30/82, 8349 8368/52, 8146 8166/82, 9610 9630/82, 3756 87/83, 3698 3755/83, 947 960/83, 250/86, C.A. Nos.
Under Article 32 of the Constitution of India .
The Appeals are preferred against the Judgment of a learned Single Judge of Allahabad High Court allowing Sales Tax Revisions No.325, 327 and 328 of 1989 preferred by the Commissioner of Sales tax, Uttar Pradesh against the orders of the Sales tax Appellate Tribunal.
Thus, at the relevant time item 3 of the said numberification read as follows fresh milk,.curd and butter milk sold by dealers exclusively dealing in them and their products realised by utilisation of surpluses thereof.
PART III UTTAR PRADESH These Civil Appeals and Writ Petition are filed by the Tribeni Tissues Limited, Varanasi, Uttar Pradesh.
The assessment years companycerned are 1978 79 to 1981 82.
It is also brought to our numberice that by G.O.Ms.
These purchases are made by the appellant from farmers, kabadis and other persons who are number registered dealers.
12834/85, C.A. Nos.
