9911796707
TMI Blog2001 (9) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... Since wheat is not grown in Andhra Pradesh, the petitioner purchases wheat from Food Corporation of India or from wheat growing States like Punjab, Maharashtra, Madhya Pradesh, etc. Wheat is one of the declared goods under the Act. For the assessment year 1993-94, the assessing officer, namely, the Commercial Tax Officer, second respondent herein issued a show cause notice in G.I. No. 27043/93-94, dated February 28, 1995 to the petitioner herein proposing to complete the assessment as under: Gross turnover ... Rs. 7,92,09,856.19 Exempted turnover ... Rs. 2,52,74,529.66 Net turnover ... Rs. 5,39,35,327.53 At different rates. In the said show cause notice, the second respondent proposed to levy the basic rate of tax at 2 per cent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) and (b) of the First Schedule to the APGST Act for the assessment years 1993-94 and 1994-95 in respect of atta, ravva and maida as discriminative and violative of article 304(a) of the Constitution of India and consequently direct the respondents herein to charge tax at 1 per cent uniformly on the sales of atta, ravva and maida effected by the petitioner and refund the excess amount of tax collected from the petitioner for the assessment years 1993-94 and 1994-95 and pass such other order or orders as are deemed fit and proper in the circumstances of the case, as otherwise the petitioner would be put to serious loss and irreparable damage." 5. Though the respondents are served with notice and they are represented by the learned Speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, namely, M/s. Anand Commercial Agencies was a partnership firm. The dispute brought before the apex court arose in the course of assessment for the assessment year 1977-78. Under entry 24(b) of the First Schedule to the Act, tax is payable on groundnut oil at the rate of 2 paise per rupee of the sale price. Under entry 24(a), tax is payable on groundnut oil or refined oil obtained from groundnut, which has not borne any tax under the A.P. Act at the rate of 6 paise per rupee of the sale price. The assessee at the relevant period had a total turnover of Rs. 31,35,000 out of which Rs. 14,76,000 was on account of sale of groundnut oil and refined oil obtained from groundnut, which had not borne tax under the A.P. Act because the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ane Betel Nut Powder Works v. State of Andhra Pradesh [2000] 117 STC 200; (1999) 29 APSTJ 316 basing on the judgment of the Supreme Court in Anand Commercial Agencies v. Commercial Tax Officer, Hyderabad [1997] 107 STC 586; AIR 1998 SC 113 held that entry 158(a) of the First Schedule to the Act, which seeks to levy higher rate of tax on betel nut powder, imported from other States or manufactured from out of arecanut, which has not suffered tax in the State is violative of articles 14 and 301 to 304 of the Constitution and is therefore declared as illegal and ultra vires of the Constitution of India. Further, in a recent judgment in I.T.C. Agro Tech Ltd. v. Commercial Tax Officer [2001] 124 STC 1; 2001 (4) DT 159 (SC) a three-Judge Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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