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C. PRAVEEN KUMAR, A. V. RAVINDRA BABU
Anansuya Traders, Guntur – Appellant
Versus
State of A. P. , By State, ASP, Hyd – Respondent
Headnote: Read headnote
ORDER :
C. Praveen Kumar, J.
Heard Sri M.V.K. Moorthy, learned counsel appearing for the petitioners, and the learned Assistant Government Pleader for Commercial Tax appearing for the respondent.
2. Since the issue in both these Tax Revision Cases is one and the same, they are disposed of by this common order.
3. T.R.C.Nos.79 and 239 of 2003 are filed under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, “APGST Act”) assailing the order, dated 12.09.2002, in T.A.No.112 of 1998 and order, dated 12.09.2002, in T.A.No.111 of 1998 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, “the Tribunal”.)
4. T.R.C.No.79 of 2003 is taken as a lead case to decide the issue involved. The circumstances, which lead to filing of T.R.C.No.79 of 2003, are as under:-
The petitioner is a registered dealer on the rolls of Commercial Tax Officer, Main Bazar, Guntur doing busin
The inclusion of an item in the First Schedule to the State Sales Tax Act cannot override the exemption provided under Section 8 of the Act.
The main legal point established in the judgment is the interpretation of the Andhra Pradesh General Sales Tax Act and the Additional Duties of Excise Act to determine the tax liability of specific g....
Tax exemption for HDPE woven fabrics requires actual levy of additional duty; nil rate does not equate to exemption under sales tax law.
Specific tax schedule entries take precedence over general entries or government orders for tax applicability, particularly when clear demonstrative evidence is presented.
The central legal point established in the judgment is the interpretation of the term 'cotton yarn' and its application to sewing thread for taxation purposes.
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