The appellants case was that inasmuch as day old chicks fall within clause of Rule 5 2 of the Andhra Pradesh General Sales Tax Rules, tax must be levied at the purchase point and, therefore, numbertax can be levied or companylected from the appellants.
The appellants companytention was rejected by the authorities whereupon they approached the High Court of Andhra Pradesh by way of writ petitions disputing the levy and companylection of tax upon the sale of chicks by them.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. The appellants in this batch of appeals are Hatcheries in the State of Andhra Pradesh.
The authorities treated day old chicks as general goods.
They sell day old chicks to poultry farms.
The Sales Tax authorities levied tax on the sales of day old chicks effected by the appellants under Section 5 1 of the Andhra Pradesh General Sales Tax Act, 1957.
