The factory of the appellant is situated at Guntur.
542 of 1962.
February 6, 1964.
Appeal from the judgment and order dated April 7, 1960, of the Andhra Pradesh High Court in Tax Revision case No.
The High Court reversed the order of the Tribunal and restored the order passed by the Deputy Commissioner of Commercial Taxes.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Judgment of the Court was delivered by SHAH, J. With certificate of fitness granted by the High Court of Andhra Pradesh this appeal is preferred by Shree Bajrang Jute Mills Ltd. The appellant is engaged in the manufacture of jute goods, and is a registered dealer under the Madras General Sales Tax Act.
27 of 1958.
In appeal to the Sales Tax Appellate Tribunal, the order was reversed, the Tribunal holding that the appellant was entitled to exemption in respect of the turnover for the goods supplied to the A.C.C. A revision petition presented against the order to the High Court of Andhra Pradesh was heard with a large number of other petitions which raised certain companymon questions.
Ranganadham Chetty and B. R. G. K. Achar, for the respondent.
For the assessment year 1954 55 the appellant submitted its return for sales tax claiming a deduction of Rs.
Setalvad, K. Srinivasamurthy and Naunit Lal, for the appellant.
The C.C. owns cement factories at many places including one at Tadepalli in the State of Andhra called the Krishna Cement Works and for the purpose of marketing its products it requires jute packing bags.
21,80,118 1 3 from the turnover in respect of the jute goods supplied by rail to the Associated Cement Company Ltd. hereinafter for the sake of brevity called the C.C. under despatch instructions from that Company.
The Commercial Tax Officer rejected the claim of the appellant for deduction and that order was companyfirmed in appeal to the Deputy Commissioner of Commercial Taxes.
