By virtue of the amendment, the said entry was amended.
side the State.
in the State.
They had purchased tama rind from the State of Orissa paying tax there and incurring expenditure in bringing the said goods to Andhra Pradesh for the purpose of sale.
in the State.
The subject matter of challenge in this application under Art.
From the Judgment and Order dated 12.11.1986 of the Andhra Pradesh High Court in W.P. No.
The entry therein read as follows Description of Point of levy Rate of tax the goods Tamarind 2014 At the point of 4 paise in first purchase the rupee.
226 of the Constitution before the Andhra Pradesh High Court, was the validity of an amendment to the Schedule to the Act modifying the point of taxability of tamarind in question.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Sitaramaiah, Jagan Rao, D.R.K. Reddy and T.V.S.N. Chari for the Respondents.
This is an appeal from the judgment and order of the High Court of Andhra Pradesh dated 12th November, 1986.
4879 of 1989.
The appellants challenged the validity of an amendment to the Schedule to the Andhra Pradesh General Sales Tax Act, 1957 hereinafter called the Act .
Tamarind which is purchased within the State, was retained in IInd Schedule while tamarind purchased outside the State was transferred to 1st Schedule.
Under the Act, tamarind was item 14 of Second Schedule and was subjected to sales tax at the point of first purchase in the State irrespective of whether it was purchased within the State or outside the State.
16535 of 1986 Rama Reddy and A.V.V. Nair for the Appellants.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. Leave granted.
The appellants are dealers in tamarind in Parvathipuram in Srikakulam district, a border district in Andhra Pradesh.
