1999 (7) TMI 637

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..... Act"), the point for consideration is as to whether the word "sugarcane" taken in even the "sugarcane seedling". The assessee is a co-operative society registered under the A.P. Co-operative Societies Act. It manufactures sugar and was on the rolls of C.T.O., Anakapalli, for the assessment year 1981-82. It was assessed under the APGST Act on a net turnover of Rs. 12,45,580, which included a turnov .....

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..... ty of sales tax, profit motive is irrelevant. Aggrieved by the same, appeal was preferred to the Sales Tax Appellate Tribunal. But, by order dated November 5, 1988, the same was dismissed and hence this revision. 2.. Same contentions as advanced before the lower authorities have been advanced and the only question is as to whether the amount of Rs. 3,88,265 representing the sales of sugarcane se .....

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..... either side, but they are not having any relevance excepting the one in Sakthi Sugars Ltd. v. Deputy Commercial Tax Officer, Bhavani [1969] 23 STC 232 (Mad.). The ratio laid down in the said case has been correctly applied by the Tribunal in the instant case. It is not that smaller pieces of sugarcane cut in the instant case and sold to the users of the sugarcane are used for extraction of juice. .....

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