9911796707
TMI Blog1996 (7) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... . 116 dated 8th February, 1989, issued under section 9(1) of the Andhra Pradesh General Sales Tax Act (for short, "the Act"), would be effective from the date of publication of the G.O. or from the date of commencement of the assessment year. To appreciate the question, we shall refer to the facts in T.A. No. 329 of 1989 which represents the facts in other cases. The assessee is a dealer in pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act No. VI of 1957), the Governor of Andhra Pradesh hereby exempts from the tax payable under the said Act on the purchases or sales of prawns." From a perusal of the notification extracted above, it is clear that exemption is granted under section 9(1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Inasmuch as the sales tax is an yearly tax and the turnover of the whole year is liable to be taxed, the exemption granted during the course of the year would enure to the benefit of the assessee for the whole year. For the purpose of exemption, the assessment cannot be split into different periods. In Mathra Parshad and Sons v. State of Punjab [1962] 13 STC 180 (SC) the question which arose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not to have this effect, or the notification fixed the date for the commencement of the exemption. As noted above, in the instant case, there is nothing in the Act which prohibits grant of exemption under section 9 of the Act for the whole year of assessment and in the notification no date is specified from which it would operate. Therefore, it follows that G.O. Ms. No. 116 dated 8th February, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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