Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1980 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (2) TMI 227 - SC - VAT and Sales TaxWhether the appellant which is a limited company is not liable to make good to the State sales tax authorities the amount of sales tax leviable under section 6 of the Andhra Pradesh General Sales Tax Act in respect of the turnover covering the purchase by the petitioner of cotton during the period 1st April, 1969, to 8th June, 1969, which turnover had been exempted from sales tax by the Commercial Tax Officer, No. II, Guntur in his assessment order dated 30th April, 1971? Held that:- Appeal dismissed. As at one stage of the argument Mr. Desai drew our attention to the fact that by reason of the amendments made in the statute law and the consequent demand by the D.C.C.T. for the refunded amount the appellant had been placed under a burden which did not fall on those who collected the Central sales tax from the purchasers and paid it to the Government because they were held entitled to refund of the tax under the A.P. Act even though they had not paid anything out of their own pocket as tax under the Central Act. However, as he did not challenge the constitutional validity of any of the amended sections he did not pursue the matter further and we need take no further notice of it.
|