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TMI Blog2019 (11) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... may not be necessary always, but in the instant case, having regard to the facts in issue, we feel that it would be just and proper to give personal hearing to the petitioner to clarify the issues involved. The matter is remanded back to the authorities concerned to deal with the same after giving an opportunity of hearing to the Petitioners - Petition allowed by way of remand. - W.P. No. 26151 of 2018 W.P. No. 26041 of 2018 W.P. No. 26177 of 2018 W.P. No. 26205 of 2018 W.P. No. 26211 of 2018 W.P. No. 26383 of 2018 - - - Dated:- 15-11-2019 - HON BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON BLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY Petitioner and Advocate : V. Siddharth Reddy Respondent and Advocate : GP For Commercial Tax (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es failed to take the meaning of the term tamarind as used in common parlance and instead described the tamarind sold by the petitioner as dried tamarind, making it taxable. v. The averments in the affidavit show that, the Tamarind was generally exempted from payment of tax as per Entry No. 53 in the First Schedule to the AP VAT Act 2005. Repealing VAT Act 2005, GST Act 2017 came into force with effect from 01.07.2017. Under Section 9(1) of the GST Act, tax is leviable on the intra State supply of goods or services or both. On intra State supplies, CGST and SGST became payable and on inter State supplies, IGST is levied under IGST Act 2017. vi. While things stood thus, the Government of India issued Notification No. 2/2017 Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 22.09.2017. viii. Imposing GST of 5% on dried tamarind, for which there is no definition, is challenged in the present Writ Petition on the ground that the action of the 1st Respondent in levying 5% on turnover of tamarind [fruit variety] is illegal, arbitrary and incorrect. 3) Sri. Bhaskar Reddy, learned counsel for the Petitioner, who lead the batch, states that, in the absence of any sample being taken from the dealer and since there is no definition of dried tamarind anywhere in the regulations issued by the Government from time-totime and having regard to the exemption given to the tamarind, he pleads that imposing 5% is improper, incorrect and bad in law. He took us through number of judgments in support of his p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t during the course of hearing, the Assistant Solicitor General placed on record the Notification, dated 30th September 2019, issued by the Government of India, Ministry of Finance (Department of Revenue), wherein, after S.No. 57 and the entries relating thereto, 57A relating to Tamarind dried came to be incorporated. It is also stated that the said Notification will come into effect from 1st October 2019. From the above, it is clear that, even tamarind dried is being excluded from the purview of GST. 7) Having regard to the subsequent events and in view of the clarification sought for by the State Government from the Spice Board [though Spice Board has nothing to do with the issue] and taking into consideration the judgments referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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