9911796707
TMI Blog1972 (9) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the assessment, the assessee claimed that a turnover of Rs. 3,98,029.63 represented the second or subsequent inter-State sales by transfer of documents of title to the goods during the movement of the same from this State to the State of Andhra Pradesh and that, therefore, the entire turnover is exempt from tax under section 6(2) of the Central Sales Tax Act, 1956. It also contended that in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the second and the subsequent inter-State sales were to a registered dealer. The Tribunal has found that the goods in respect of all these transactions have been supplied to the text-books department of the Andhra Pradesh Government and that the said department has not been registered as a dealer under the Central Sales Tax Act either under section 7(1) or under section 7(2). In view of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department to register and it is not obligatory on the part of the Government departments to register themselves under the Act and in such cases, the selling dealer cannot be deprived of the benefit of the exemption merely because the Government departments have not registered themselves under the Act. We are not in a position to accept the above contention advanced on behalf of the assessee. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on providing for exemption has to be construed strictly, Admittedly, the buyer in this case, namely, the text-books department of the Andhra Pradesh Government is not a registered dealer. Therefore, section 6(2) cannot be applied to the sales in question as the sales were not to a registered dealer. The fact that section 7(2) gives some option to certain dealers to register or not to register them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely between cases of exemption and cases where the concessional rate of tax is levied, is not clear. But we cannot adopt the so-called liberal interpretation of section 6(2) as contended by the learned counsel and extend the scope of exemption in relation to sales made to persons other than registered dealers. As it is, section 6(2) does not allow any exemption in respect of subsequent and second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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