9911796707
TMI Blog1970 (3) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary to set out a few relevant facts: The petitioners were groundnut oil-millers at Warangal in Telangana area and they were purchasing groundnuts and crushing the same into oil and exporting the oil outside the State. They were filing monthly returns and in this case, before the commencement of the Andhra Pradesh General Sales Tax Act, they had filed two monthly returns, although the assessment was completed by the Commercial Tax Officer, Warangal, for the assessment year 1957-58 after 15th June, 1957. The Commercial Tax Officer granted exemption in respect of a turnover of Rs. 6,75,634.54 representing the value of the groundnuts purchased by the assessee prior to the coming into force of the Andhra Pradesh General Sales Tax Act. This t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... negatived both the contentions and dismissed the appeal. Hence the revision. Section 15 of the Hyderabad General Sales Tax Act empowers the Commissioner, in his discretion, to call for and examine the record of any order passed or proceeding taken by any officer subordinate to him. It is true that the assessment proceedings commenced in this case prior to the commencement of the Andhra Pradesh General Sales Tax Act, as two monthly returns were filed by then by the petitioners. But the question is whether the Deputy Commissioner is competent, by reason of the fact that the Andhra Pradesh General Sales Tax Act came into force on 15th June, 1957, to revise the assessment in exercise of his powers under section 20(2). It should be remembered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consigned. Here is a case where the seller retained the ownership of the goods by consigning them in his own name to Warangal and the R. Rs. were sent to his bankers to be delivered to the buyer against payment.
The Tribunal, therefore, having regard to the decisions of this court and the Supreme Court, rightly held that the property in the goods passed only at Warangal and, as such, the sales were not complete in Andhra area. It is, therefore, obvious that the provisions of the Hyderabad General Sales Tax Act would apply and that the petitioners are not entitled to the exemption on the disputed turnover.
In the result, we find no merits in this revision and it is accordingly dismissed with costs.
Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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