1987 (4) TMI 461

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a by-product; it is taxed at the rate of 25 per cent at the point of first sale in the State (vide entry 55 of the First Schedule to the Andhra Pradesh General Sales Tax Act). The issue in controversy before the Tribunal and the lower authorities was, whether the petitioner's case that it had destroyed 890.180 metric tonnes of molasses should be accepted? The assessing authority refused to accept .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... price in black market, because it is used for manufacturing illicit liquor, and for other purposes. If the petitioner says that it has destroyed such a valuable product, and that too in such a huge quantity, it is for it to establish the said fact. It is for the petitioner to establish and prove the special reasons or circumstances in which it destroyed such a valuable material, which nobody woul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ied in not accepting the petitioner's case. Mr. A.V.S. Ramakrishnaiah, the learned counsel for the petitioner, then contended that section 6-A of the Andhra Pradesh General Sales Tax Act is not applicable to firewood. His case is that unless the goods consumed ultimately become a component of the manufactured product, it cannot be said to have been consumed in the manufacture within the meaning .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X