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TMI Blog2004 (11) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... econd respondent for the year 1999 and entered into fresh agreement with the second respondent for procurement of beedies leaves from forest areas in Andhra Pradesh. Prior to August 1, 1996 the beedi leaves were taxable at last purchase point under entry No. 18 of the Second Schedule. By Act No. 27 of 1996 the beedi leaves were shifted to entry No. 196 of the First Schedule with effect from August 1, 1996. According to the petitioner, in terms of the entry No. 196 of the First Schedule, on procurement of beedi leaves by him, they would be at first sale point in the assessment of the second respondent and in terms of section 5-B of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), levy of concessional rate of tax of four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Governor of Andhra Pradesh hereby directs that the following goods are not eligible for concessional rate of tax: (a) Petrol; (b) Diesel oil; (c) All kind of gases whether in compressed, liquefied or solidified or in any other form; and (d) Beedi leaves." 3.. This G.O. has been challenged in this writ petition. Earlier to this G.O., G.O. Ms. No. 625 was issued on July 31, 1996 and by this G.O. it was contemplated that the tax shall be levied and collected at a concessional rate of four paise in the rupee on the turnover of sales by any dealer of any goods, other than the goods, i.e., (a) petrol, (b) diesel and (c) all types of gases mentioned in entry 118 of the First Schedule. So what was in effect done by G.O. Ms. No. 183 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to such sale in the following circumstances, namely: (a) when a dealer sells any goods to another dealer for use by the latter as raw material, component part, sub-assembly part, intermediate part and packing material in the manufacture or processing of goods inside the State; (b) when a dealer sells to another dealer any goods (other than those falling under clause (a) which are notified by the Government from time to time for use by the latter in the manufacture or processing of the goods inside the State. The Government may also notify the goods which are not eligible for concessional rate of tax under this section: Provided that the provisions of this section shall not apply to any sale unless the dealer selling the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h do not fall under clause (a), but which are notified by the Government from time to time for use by the latter in the manufacture or processing of the goods inside the State. The Government is also empowered to notify the goods which are not eligible for concessional rate of tax under this section. So in a way the clause (b) controls clause (a) because if the meaning suggested by the learned counsel for the petitioner is assigned to clause (a), then the words, "the Government may also notify the goods which are not eligible for concessional rate of tax under this section", would become redundant and it is cardinal principle of interpretation that each sentence and each word of a statute should be given a meaning. Section 5-B(1), if read a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut what is sought to be achieved by the Government in the present case by issuing the impugned G.O. was sought to be achieved by the Government of Madhya Pradesh by amending the relevant section of the Sales Tax Act. The Supreme Court held that it was not discriminatory. 8.. In Roxy Roller Flour Pvt. Limited v. Government of Andhra Pradesh [1994] 94 STC 464 (AP); (1994) 18 APSTJ 139, it was held that the power to grant exemption includes the power to rescind. It was also held that in matters involving exercise of legislative functions the question of principles of natural justice would not arise. 9.. For the reasons given hereinabove, the writ petition is devoid of merit and is accordingly dismissed. No costs. W.P. Nos. 19637 of 2000, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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