9911796707
TMI Blog1988 (2) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... tubes effected by the petitioners during the period commencing from 15th June, 1987 and ending with 21st December, 1987. All the petitioners are dealers in tyres and tubes including cycle tyres and tubes. Under item 17 of the First Schedule to the A.P. General Sales Tax Act, cycles, their accessories and parts including tyres and tubes and accessories used therewith made of rubber or other material are taxable at the point of first sale in the State at 6 paise in the rupee. On a representation received from the cycle trade by the Government of Andhra Pradesh, G.O. Ms. No. 379, Revenue (S) Department dated 9th April, 1986 was issued by the Government exempting from tax under the A.P. General Sales Tax Act, sales of cycles with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or issue a notification with retrospective effect and that any such notification would come into force only from the date of its publication in the Gazette. The decision relied upon by the learned counsel is on all fours and we express our respectful agreement with the decision of the Division Bench. It therefore follows that the impugned G.O. to the extent it withdraws exemption of tax on sales of cycle tyres and tubes from 16th June, 1987 to 21st December, 1987 is bad and without authority of law. We accordingly direct the assessing authority to revise the assessments in the light of the decision rendered by us. The writ petitions are accordingly allowed to the extent indicated above. No costs. ANJANEYULU, J.-I am in respectful agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should act with some sense of responsibility and care in withdrawing exemptions with retrospective effect. Undoubtedly acting on G.O. Ms. No. 575, Revenue (S) Department dated 9th June, 1987 cycle tyres and tubes were sold by the dealers without collecting sales tax. There is no evidence whatsoever to the effect that sales tax was collected in respect of sales of cycle tyres and tubes after 15th June, 1987. From the cases before us, we see that the sales of cycle tyres and tubes run into crores of rupees and the tax corresponding to that is considerable. Before calling upon the tax-payers to share burden of such a heavy amount of tax which was not collected the Government should consider the matters properly and take decisions concerning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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