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TMI Blog2024 (9) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... ll these Writ Petitions are being disposed of by way of this Common Order as they raise similar questions of fact and law. 2. Heard Sri Srinivasa Rao Kudapudi, learned counsel for the petitioners and the learned Government Pleader for Commercial Tax. 3. The petitioners, in all these cases are rice millers who are involved in the business of milling of rice and selling the said rice and broken rice to persons within the State and outside the State. They are registered under the Central Sales Tax, Act 1956 [for the "the CST, Act"]. The sales, in the present set of Writ Petitions, relate to sales undertaken under the CST, Act. The normal rate of tax payable by a dealer selling goods under the CST, Act would be 4/5% (The rate of 4% was increa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r assessments completed expeditiously. The waiver shall be subject to production of Lorry Receipts/Railway Receipts, CST waybills, proof of exit through the last notified check-post in Andhra Pradesh and proof of receipt of sale consideration from the buyers to prove that the goods were sold to the dealers in other states in the course of inter-state trade. The waiver is not applicable to those Rice Millers and dealers in Pulses & Dalls who have defaulted in payment of even 2% tax. Taxes already paid shall not be refunded under any circumstances." 5. Subsequently, the Government of Andhra Pradesh again issued Memo No. 26197/CT-II(1)/2013, dated 27.09.2016, wherein the terms and conditions for grant of waiver were set out. The relevant part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed till 30.06.2017. The Government again issued another Memo No. REV-35024/3/2017-CT-II, dated 05.09.2018 extending the cutoff date from 30.06.2017 to 30.09.2018. These memos also stipulated that the terms and conditions set out in the memo dated 27.09.2016 shall remain applicable for obtaining waiver of tax. 7. The petitioners, herein, who are registered dealers with the Commercial Tax Officer, Peddapuram Circle, Peddapuram, Commercial Tax Officer, Ramachandrapuram Circle, Ramachandrapram, Commercial Tax Officer, Alcot Gardens Circle, Rajahmundry, Commercial Tax Officer, Jagannaickpur, Kakinada and Commercial Tax Officer, Mandapeta in East Godavari District had approached these tax officers for waiver. The applications for such waiver app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Chaitanya Agro Industry Ramachandrapuram 17244/2023 2011-12 & 2012-13 26.06.2023 3 Shree Gowthami Rice Industries Ramachandrapuram 13977/2023 2010-11 to 2014-15 30.05.2023 4 Sri Lakshmi Ganapathi Rice Industries Ramachandrapuram 22385/2023 2013-14 05.06.2023 5 Chandrika Rice Mill Ramachandrapuram 22651/2023 2011-12 to 2014-15 05.06.2023 6 Ramireddy Agro Industry Ramachandrapuram 23992/2023 2011-12 to 2014-15 05.06.2023 7 Sri Venkateswara Rice Industries Ramachandrapuram 20964/2023 2014-15 30.06.2023 8 Adilaxmi Industries Peddapuram 8350/2023 2011-12 to 2013-14 27.03.2023 9 Sri Balaji Biled& Raw Rice Mill Peddapuram 8532/2023 2011-12 to 2013-14 27.03.2023 10 Sri Venkateswara Rice Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 Surya Sri Rice Mill Alcot Gardens, RJY 20280/2023 2011-12 to 2014-15 07.07.2023 28 Sri Buchiyyamma Rice Mill Alcot Gardens, RJY 20473/2023 2011-12 to 2013-14 07.07.2023 29 MGR Rice Industries Alcot Gardens, RJY 19153/2023 2011-12 to 2014-15 07.07.2023 30 Sri Venkateswara Rice Mill Alcot Gardens, RJY 20273/2023 2011-12 to 2014-15 07.07.2023 31 Sri Srinivasa Rice Mill Alcot Gardens, RJY 20287/2023 2011-12 to 2014-15 07.07.2023 32 Sri Sapthagiri Foods Alcot Gardens, RJY 26710/2023 2011-12 to 2014-15 07.07.2023 33 Shir Aaurthor Cotton Modern Rice Mill Alcot Gardens, RJY 20023/2023 2011-12 to 2014-15 01.06.2023 34 Sri Ramalingeswara Rice Mill Alcot Gardens, RJY 20055/2023 2011-12 to 2013-14 07.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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