9911796707
TMI Blog1996 (1) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the facts stated in the Writ Petition No. 18001 of 1994: The petitioner is a manufacturer of hand pumps having its factory at Plot No. 16, Industrial Development Area, Balanagar, Hyderabad. It is a registered dealer under the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act with the first respondent-Commercial Tax Officer. The turnover in question relates to the sale of hand pumps to the Government departments. Having regard to the provisions of rule 17 of the Andhra Pradesh General Sales Tax Rules, the return should be accompanied by proof of payment of sales tax either by way of demand draft or crossed cheque in favour of the assessing authority. However, having regard to the policy evolved by the Government as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 29, 1989, held that the claim for exemption for plain envelopes, craft envelopes and calico mounted colour papers are not covered by the certificate of registration and so exemption under S.R.O. No. 968/80 cannot be granted on the turnover of the said items and concurred with the decision of the Deputy Commissioner of Sales Tax. The turnover of the said three items as given in the order of the Deputy Commissioner of Sales Tax is as follows: Serial No. Name of the item Delivery note No. Period Amount Rs. 1. Plain envelopes 143601 143602 143603 July, 1980 3,16,500 2. Craft envelopes 143604 143614 August, 1980 January, 1981 9,17,256 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of this notification 'new industrial units under the small-scale industries' shall mean undertakings set up on or after 1st April, 1979, and registered with the Department of Industries and Commerce as a small-scale industrial unit, but shall not include old industrial units under the small-scale industries closed down and reopened under a new banner and style of business, after 1st April, 1979. Explanation (2).-In computing the fixed capital investments, second-hand machinery and equipments procured from within the State of Kerala shall not be considered for sales tax concession. This notification shall be deemed to have come into force with effect from 1st April, 1979. (G.O. Ms. No. 74/80/TD dated September 29, 1980 in Kerala Gaze ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4: Sl. No. Name of items Quantity per annum 1. Card board boxes 25 lakhs Nos. 2. Note books 40 tons 3. Other printed items 120 tons 4. Job work 100 tons so deducted to the Commercial Tax Department and the first respondent has to deal with those departments directly on the leans of the certificate without requiring the petitioner to furnish the proof of remittances. In this view of the matter, the writ petitions have to be allowed. Accordingly the writ petitions are allowed with costs and the first respondent-Commercial Tax Officer is directed to give credit to the petitioners in these writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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