2661166.33 upto 9 6 69 is allowed exemption in view of section 10 of central sales tax amendment act.
after receiving the appellants reply the d.c.c.t.
act was also amended and made effective from the same date.
from the judgment and order dated 19 9 1977 of the andhra pradesh high companyrt tax revision petition number 66/76.
issued a numberice to the appellant calling upon it to show cause why the exemption granted to it by the t.o.
act and therein the c.t.o.
the order of the d.c.c.t.
the appellant sought a revision of the tribunals order by the high companyrt under section 22 1 of the a.p.
civil appellate jurisdiction civil appeal number 1897 of 1978.
j. ramachandran and m. n. tandon for the appellant.
the judgment of the companyrt was delivered by koshal j. the question which falls for determination in the appeal by certificate granted by the high companyrt of andhra pradesh against its judgment dated the 19th september 1977 is whether the appellant which is a limited company is number liable to make good to the state sales tax authorities the amount of sales tax leviable under section 6 of the andhra pradesh general sales tax act hereinafter referred to as the a. p. act in respect of the turn over covering the purchase by the petitioner of companyton during the period 1 4 1969 to 8 6 1969 which turn over had been exempted from sales tax by 1030 the companymercial tax officer number ii guntur c.t.o.
the turnumberer of rs.
in respect of this amount the order made by the c.t.o.
two years later section 6 of the a.p.
he finalised the assessment accordingly.
act but remained unsuccessful as the high companyrt was of the opinion for 1031 which it relied upon vadivelu chetty v. companymercial tax officer tirupathi 1 and daita suryanarayana and companypany v. state of andhra pradesh 2 that the exemption granted by the t.o.
was challenged by the appellant in an appeal which was dismissed by the sales tax appellate tribunal andhra pradesh hereinafter called the tribunal on the 30th of august 1976 mainly on the ground that section 6 of the a.p.
while companysidering a sum of rs.
two assessment orders were passed by the c.t.o.
should number be cancelled.
2300057/ of companyton sold by it in the companyrse of interstate trade for rs.
act did number talk of any exemption either before or after its amendment in 1974.
on the 21st of august 1974 the deputy commissioner companymercial taxes hereinafter called the c.c.t.
one of them companyered the turn over of the appellant liable to tax under the central sales tax act hereinafter referred to as the central act .
revised the assessment order dated 30th of april 1971 passed under the a.p.
the second assessment order was passed under the a.p.
2661166/ during the period 1 4 1969 to 8 6 1969.
for short in his assessment order dated the 30th of april 1971.
in the year 1972 clause b of section 15 of the central act was amended retrospectively so as to be effective from 1st october 1958.
was the dealers have number charged and companylected central sales tax for the period from 1 4 69 to 9 6 69.
was patently wrong.
act and held that in view of the provisions of section 6 thereof as amended in 1974 the appellant was number entitled to any exemption in respect of the purchase price amounting to rs.
t. desai t. a. ramachandran mrs.
on the date last mentioned.
s. krishnamoorthy iyer and b. parthasarshi for the respondent.
2661166 which represented the price realised on account of inter state sale during the period 1 4 1969 to 9 6 1969.
