9911796707
TMI Blog1996 (7) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... State has come up in revision. 2.. The respondent-assessee was granted exemption on the ground of second sales, while passing the order of assessment under the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the AGPST Act"), for the assessment year 198182. However, the assessing authority in exercise of power under section 14(4)(cc) of the APGST Act withdrew the exemption on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Government Pleader. Merely because the registration of a dealer was cancelled, it cannot be said that the dealer has become unidentifiable. 4.. The learned Government Pleader, however, relied upon the judgment of a Division Bench of this Court in State of A.P. v. Thungabhadra Industries Ltd. [1986] 62 STC 71. In that case speaking for the Bench the honourable the Chief Justice Sri K. Madha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal itself disallowed the exemption claimed by the assessee. On those findings the High Court dismissed the revision against both the orders. Thus, it follows that where the assessee has furnished the registration numbers of the dealers from whom he claims to have purchased the goods, the exemption granted on the basis of second sales of such goods cannot be withdrawn on the ground of cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mere registration of certain names as dealers with the department would not ipso facto entitle the petitioner to claim exemption, if eventually the said dealers are found to be fictitious and non-existent. This is not the position here. Therefore, this judgment does not help the petitioner. 6.. It may be observed that the ground that a dealer is fictitious is entirely different from the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills were not issued by M/s. Sri Veera Venkata Satyanarayana Rice and Oil Merchants, Narasaraopet and that the respondentassessee filed purchase invoices as well as way bills to show that it made purchases and the goods had in fact moved by road from Narasaraopet to Nandyal and the way bills were checked at the Commercial Tax Department check-posts on the way, we hold that the appellant had discha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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