By G.O.Ms.
By the amendment, after the words re rolled finished products of the steel re rollers the following words were added to G.O.Ms.
88 was amended.
Thereafter, another numberification bearing G.O.Ms.
2458 Revenue, dated 3.6.1980 and in force retrospectively from 1st of April, 1976 is as follows In exercise of the powers companyferred by Sub section 1 of 9 of A.P.G.S.T. Act, 1957 Act VI of 1957 the Governor of Andhra Pradesh hereby makes an exemption with affect from 1st of April, 1976, the re rolled finished products of steel re rollers from the tax payable under the said Act, subject to the companydition that the tax has been levied under the said Act on the sale or purchase of any of the material specified in Item 2 of Schedule III to the said Act.
The relevant text of the exemption numberification as amended by G.O.Ms.
498 Revenue, dated 20.3.1984 has been issued under which once again exemption from tax leviable under Section 6 of the Andhra Pradesh General Sales Tax Act, 1957, on ingots or billets or re rolled finished products manufactured from iron and steel scrap on which tax has been paid under the said Act is granted only to those re rolled finished products which are manufactured from steel plants cum re rollers situated within the State of Andhra Pradesh and sold inside the State.
Iron and steel scrap and ingots are sent by the first appellant to the its re rolling mill which is situated in the State of Karnataka.
Since the appellants re roller mills were situated outside Andhra Pradesh the re rolled products of the appellants became ineligible for this exemption which was made available to local products.
The re rolled products are brought back to Andhra Pradesh and are sold in Andhra Pradesh.
Under an exemption numberification issued under the Andhra Pradesh General Sales Tax Act, 1957 bearing G.O.Ms.
The amended G.O.Ms.
The iron and steel scrap and ingots which are purchased by the appellants are subject to tax in the State of Andhra Pradesh under the Andhra Pradesh General Sales Tax Act, 1957.
88 Revenue, dated 28.1.1977 which came into effect from 1st of April, 1976 re rolled finished products of steel sold in Andhra Pradesh were made exempt from tax payable under the Andhra Pradesh General Sales Tax Act provided tax had already been levied under the said Act on the sale or purchase of any of the materials specified in Item 2 of Schedule III to the said Act which included the raw material purchased by the assessee.
88 became available only to those re rolled finished products of steel re rollers which were situated in the State of Andhra Pradesh.
1373 Revenue, dated 28.8.1981 the above G.O.Ms.
Appellant No.
The result was that exemption under G.O.Ms.
88 was cancelled with effect from 4.2.1982.
The raw material is re rolled into rounds and flats in the re rolling mills of the appellant.
The appellants have challenged both these numberification as being violative of Article 304 a of the Constitution of India.
Mrs Sujata V. Manohar, J. Leave granted in S.L.P. C No.
It purchases iron and steel scrap and ingots in the State of Andhra Pradesh.
88 Situated within the Andhra Pradesh State.
The appellant is a dealer in iron and steel.
14547 of 1992.
1 is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957.
