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TMI Blog1991 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... aize and til-seeds for Rs. 38,342 and Rs. 5,38,515, respectively, from registered dealers in the State of Andhra Pradesh. Til-seeds and maize are both liable to sales tax at the point of first purchase within the State of Andhra Pradesh under entries 3 and 18 of the Third Schedule to the A.P. General Sales Tax Act. These are declared goods. It was submitted on behalf of the petitioner that it is a case of second purchase in the hands of the petitioner and that they filed declarations to that effect before the assessing authority that both these sets of goods had suffered tax in the hands of the registered dealers from whom the petitioner had purchased them. After purchasing the til-seeds and maize from the registered dealers in the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax assessment order dated October 15, 1987, that the petitioner had paid Central sales tax in relation to the turnover of the aforesaid two items. The petitioner had applied for refund of tax as contemplated by rule 27-A of the Andhra Pradesh General Sales Tax Rules. Rule 27-A reads as follows: "(1) Where any tax and the surcharge have been levied and collected under section 6 and section 6-B in respect of the sale or purchase inside the State of any declared goods and such goods are subsequently sold in the course of inter-State trade or commerce, the tax and surcharge so levied and collected shall be reimbursed to the person in the manner and subject to the conditions specified in sub-rules (2) to (4): Provided that the refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of those applications by the assessing authority. The aforesaid facts are admitted in the counter-affidavit filed on behalf of the respondent and it is also pointed out that cross-verification slips had been sent to the Commercial Tax Officers, Siddipet, Nalgonda and Nizamabad and the Deputy Commercial Tax Officer, Jangaon, on July 28, 1986, August 18, 1988, January 27,1989 and July 6, 1990 requesting them to verify the accounts of the dealers and find out whether the actual sales tax is paid by the dealers for that period for considering the claim for refund of the tax. It may be noticed that in the assessment order itself exemption was allowed on the ground that it was a case of second purchase and no further check is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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