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TMI Blog1971 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... s delivered by HEGDE, J.-In these appeals by certificate a common question of law arises for decision, viz., on the facts and circumstances of these cases, what is the point of levy of purchase tax in respect of certain transactions relating to purchase of groundnut or groundnut kernel by the assessees-appellants under the Andhra Pradesh General Sales Tax Act, 1957 (in brief "the Act"). The Commercial Tax Officer came to the conclusion that a critical event took place when the assessees purchased the groundnut with which we are concerned in these appeals. In appeal the Assistant Commissioner upheld the order of the Commercial Tax Officer. On a further appeal by the assessees, the Sales Tax Appellate Tribunal disagreeing with the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "declared goods" as meaning goods declared under section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special importance in inter-State trade or commerce. In compliance with the mandate of sections 14 and 15 of the Central Sales Tax Act, 1956, section 6 of the Act provides that notwithstanding any- thing contained in section 5 (the charging section), the sales or purchases of declared goods by a dealer shall be liable to tax at the rate, and only at the point of sale or purchase specified against each in the Third Schedule on his turnover of such sales or purchases for each year irrespective of the quantum of his turnover in such goods; and the tax shall be assessed, levied and collected in such manner as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... miller purchases ground- nut, the turnover relating to that purchase-the question of exemption apart-becomes liable to tax. This is also the view taken by the High Court. It was urged on behalf of the assessees that if we place that interpretation then even the turnovers relating to subsequent purchases of the same groundnut made by the other millers would become exigible to tax despite the fact that only a single point purchase tax is leviable under the Act. It was further urged that we should not read into item 6 of the Third Schedule the word "first" before the word "miller" under column 2 thereof. We see no merit in these contentions. Quite clearly in view of section 14 and section 15 of the Central Sales Tax Act and section 6 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a miller attracts the liability to pay tax under section 5 read with Schedule III, item 6. His subsequent dealings in those goods becomes irrelevant. In none of the cases before us it was shown that any of the assessees had purchased groundnuts with a view to sell them. Hence we need not go into the question as to what would be the position in law where a miller purchases some groundnut for milling and the rest for sale. Our approach to the question before us is similar to that adopted by the High Court in the decision under appeal. We are in entire agreement with the reasoning of the High Court. But our attention was invited to a later decision of the same High Court in M. Madar Khan & Co. v. Assistant Commissioner (Commercial Taxes), Ana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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