9911796707
TMI Blog2001 (9) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... decision is whether the Commercial Tax Department is justified in demanding tax for the period April 1, 1995 to May 22, 1995 in terms of the enhanced rate of tax in G.O. Ms. No. 252, dated May 19, 1995, published in the Andhra Pradesh Official Gazette on May 23, 1995. 2.. The above question arises in the following factual background: The petitioner is a roller flour mill, manufacturing wheat p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h effect from February 15, 1989. In pursuance of the said reduction in the rate of tax from February 15, 1989 onwards, wheat was subjectable to tax at 1 per cent in addition to the levy of additional tax and surcharge and the net effective rate chargeable from the dealer was arrived at 3.1 per cent. However, consequent on the changes brought out into the Act by Amendment Act 22 of 1995, the levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eat within the State for the period from April 1, 1995 till the date of its publication in the Andhra Pradesh Gazette, i.e., May 23, 1995 is at 1 per cent only and further to direct the third and fourth respondents to refund the excess sales tax collected by them on the sales of wheat during the said period. 5.. The action of the respondents 3 and 4 in collecting the tax at the enhanced rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the effect of G.O. Ms. No. 252, dated May 19, 1995, which was published in the Gazette on May 23, 1995, has the effect of enhancing the tax rate on wheat from 1 per cent to 3 per cent. In other words, the said notification has the effect of rescinding the earlier beneficial concession granted to the traders by Act 22 of 1995. 6.. At the time of hearing Sri S.R. Ashok, learned counsel appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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