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TMI Blog2001 (9) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... NAYAK, J.-In this writ petition, the petitioners have assailed the constitutional validity of the provisions of section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, for short "the APGST Act" as amended by the amending Act 22 of 1995. The petitioners have also sought for a declaration that the amended section 6-C of the Act has no application in respect of transactions of sale or purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trict, A.P. [1997] 106 STC 169; (1997) 24 APSTJ 100 wherein the constitutional validity of the provisions was upheld by this Court. However, the learned counsel for the petitioner would strenuously contend that in Raasi Cement's case [1997] 106 STC 169; (1997) 24 APSTJ 100 though this Court upheld the constitutional validity of section 6-C of the APGST Act, on consideration of the ratio of the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998] 108 STC 598 where the apex Court has had an occasion to deal with the judgments of the Supreme Court in Raj Sheel's case [1989] 74 STC 379 and Vasavadatta Cement's case [1996] 101 STC 168, there is nothing left to the discretion of the assessing authority to determine the ingredients of the contract of sale or agreement of sale relating to the container. 4.. Since the court has already uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods packed and the packing material, the assessing authority is left with no discretion to tax the container and the goods packed separately by virtue of the deeming clause introduced in the provisions of section 6-C of the APGST Act. Added to this, the apex Court meeting almost similar contention in Premier Breweries's case [1998] 108 STC 598 and the provisions of section 5(5) of the Kerala ..... X X X X Extracts X X X X X X X X Extracts X X X X
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