By the principal order under challenge the writ petition was allowed.
A review petition was filed based upon an earlier judgment of that High Court.
The review petition was dismissed the order on the review petition is also under challenge.
In the judgment in the earlier writ petition, it was numbered that sales tax was then levied at the rate of Rs.
Some of the appellants purchasers, namely, the respondents to this appeal, filed a writ petition in the High Court of Andhra Pradesh and sought a refund of the extra amount companylected as aforesaid.
Section 5 of the Andhra Pradesh General Sales Tax Act 1957 imposes basic tax at the rate of one percent Section 5 A c imposes additional tax on turn over at the rate of 1.50 per cent and Section 6B 1 imposes a surcharge at the rate of 10 per cent on the aggregate of the basic and turn over taxes.
P. Bharucha, J. The appellant sells wheat to purchasers in the State of Andhra Pradesh.
One of the terms and companyditions of the sale is that the price for the wheat is exclusive of all local taxes and that these would be borne and paid by the purchaser.
