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TMI Blog1998 (9) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner for the assessment year 1983-84 together with interest at the rate of 12 per cent per annum under section 33-F of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ). 2.. The petitioner challenged the levy of sales tax on firewood on the ground that the sale effected by the petitioner is a second sale and, therefore, exempt from sales tax. According to the petitioner, he purchased the firewood from the Forest Department, which has collected the sales tax, and he in turn sold it to M/s. A.P. Paper Mills. Since the sale effected to M/s. A.P. Paper Mills is a second sale, it is exempt from sales tax. By an order dated December 11, 1987, the Commercial Tax Officer did not agree with the petitioner. On an appeal by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e immediately following the expiry of the period of six months aforesaid to the date on which the refund is granted. Therefore, the learned counsel submits that since the Tribunal passed the order on August 19, 1993 without making an application, the Revenue ought to have refunded the amount. Since the Revenue failed to comply with the mandatory provisions under section 33-B of the Act, it is liable to pay interest at 12 per cent per annum as provided under section 33-F of the Act. 4.. The respondents have filed a counter-affidavit stating that on the basis of the honourable Sales Tax Appellate Tribunal order dated August 19, 1993, the 1st respondent passed a revised order in G.I. No. 2120 of 1983-84, dated July 1, 1996 giving exemption o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that the Tribunal passed the order on August 19, 1993, while the assessing authority passed the revised order implementing the order of the Tribunal on July 1, 1996. Under section 33-B of the Act, pursuant to the order of the Tribunal, if any refund is due without filing a claim petition, the assessee is entitled for the refund. Rule 43 of the Andhra Pradesh General Sales Tax Rules, 1957 (for short, the Rules ) provides that an order passed by the Appellate Tribunal shall, on authorisation by the Appellate Tribunal, be given effect to by the assessing authority, who shall refund without interest within two months from the date of communication of the authorisation. In other words, under rule 43 of the Rules, pursuant to the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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