9911796707
TMI Blog1997 (7) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... mount was treated as turnover for imposing tax under section 6-A(2)(c) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ). Dissatisfied by the order of the Commercial Tax Officer, the respondent went in appeal before the Deputy Commissioner (Appeals), who by order dated November 25, 1981 dismissed the appeal. That order was assailed by the respondent before the Sales Tax Appellate Tribunal in the aforementioned T.A. which was allowed on April 11, 1986. 2.. The learned Special Government Pleader contends that there is no basis for the Tribunal to hold that section 6-A of the Act was not attracted. The learned counsel Mr. Srinivasa Reddy, appearing for the respondent-assessee, submits that as the assessing authority di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The first limb deals with purchases of goods made by any dealer from a registered dealer, in which case, firstly the assessing authority has to record that sale or purchase of goods in question gives rise to the levy of tax under the Act and secondly that circumstances exist in the case, due to which no tax is payable either under section 5 or section 6 of the Act, as the case may be, for example, exemption granted to a particular seller or in respect of a particular transaction and the like. The second limb deals with purchases of goods made by a dealer from a person other than a registered dealer, in which case he has to record that on sale or purchase of the goods in question, tax is exigible under the Act. In addition to the requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that section 6-A could have been invoked. The Tribunal held that merely because the assessing authority did not choose to subject SHAR to tax in respect of sale of firewood in question, it cannot invoke section 6-A, which view, for the aforementioned reasons, we endorse. 7.. Treating SHAR as an unregistered dealer, the ingredients of the provision, pointed out above, have not been noted and no finding of fact, is recorded. This necessitates re-enquiry into the matter. But in view of the fact that transaction relates to the year 1978-79 and the amount of tax involved is about Rs. 5,000, we do not think it appropriate to remand the matter for further enquiry. In the result we confirm the order of the Tribunal under revision and dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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