9911796707
TMI Blog1988 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner-assessee during the years 1978-79, 1979-80 and 1980-81 was not leviable by virtue of section 8(2-A) of the Central Sales Tax Act, 1956 ? In other words whether the petitioner-assessee is not liable to pay the Central sales tax for the three assessment years in question. 3. Tapioca is liable to tax at the point of last purchase in this State at 4 per cent as per entry 20 of the Second Schedule to the Andhra Pradesh General Sales Tax Act. Section 9 of the Andhra Pradesh General Sales Tax Act confers power on the State Government to notify exemptions and deductions of tax. In exercise of the power conferred under section 9(1) the State Government issued G.O.Ms. No. 930, Revenue, dated 28th July, 1977 exempting from the tax payable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. 4. After hearing the arguments of Sri Venkatarama Reddy, learned counsel for the petitioner, and the learned Government Pleader, we are of the view that these three revision petitions must be allowed. The commodity tapioca was exigible to tax under the State law at the purchase point. It was not liable to multi-point tax under section 5(1) of the Andhra Pradesh General Sales Tax Act. When the taxable event was only at the purchase point under entry 20 of the Second Schedule in respect of tapioca, there is no basis for the view expressed by the Tribunal that the exemption order contained in G.O.Ms. No. 930 was a conditional one confined to exemption at the purchase point only. Obviously the Tribunal was under a mistaken impression th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption contemplated under section 8(2-A) comes into force in respect of any inter-State transactions if the same goods was exempted from tax under the State law. Such kind of exemptions falling within the ambit of section 8(2-A) are outside the purview of section 8(5). If no exemption is granted under section 8(5) by the Government, the inter-State transactions of the concerned dealer or class of dealers must suffer Central sales tax in the absence of the application of section 8(2-A). 5. The reliance on Hindustan Milkfood Manufacturers Ltd. v. State of A.P. by the Sales Tax Appellate Tribunal for holding that G.O.Ms. No. 930 contemplated conditional exemption, in our view, is erroneous. The distinction between the two kinds of exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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