9911796707
TMI Blog1974 (5) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ax only is leviable under section 5(2) (b). The Third Schedule contains declared goods in respect of which a single point tax only is leviable under section 6. The Fourth Schedule contains goods exempted from tax under section 8. By an amendment made in 1961, there was till 1963 only one entry, "coconuts", in the Third Schedule and the Fourth Schedule contained "tender coconuts which are useful only for drinking purposes" which were exempted from tax. An explanation to the Third Schedule read as follows: "The expression 'coconuts' in this Schedule means fresh or dried coconuts, shelled or unshelled including copra, but excluding tender coconuts." By amending Act 16 of 1963, this explanation was replaced by another explanation, which read: "The expression 'coconuts' in this Schedule means dried coconuts, shelled or unshelled including copra, but excluding tender coconuts." Thus coconuts were divided only into two classes, "coconuts" as defined in the explanation and "tender coconuts". After the amendment of 1963 certain dealers questioned their liability to tax on the purchases made by them of watery coconuts. That challenge was upheld by a learned single Judge of the Andhra P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the rupee. 1st April, 1965, and ending with the 22nd December, 1966. (iii) At the point of first purchase in the 3 paise in State during the period commencing the rupee. on the 23rd December, 1966, and ending with the date immediately before the date of the commencement of the Andhra Pradesh General Sales Tax (Amendment) Act, 1971: Provided that where during the aforesaid periods, any tax has been levied and collected in respect of watery coconuts, and where tax has also been levied and collected in respect of coconuts formed out of such watery coconuts, the tax so levied and collected in respect of such watery coconuts shall alone be refunded." Explanation I to the Third Schedule which related to a definition of "coconut" was also omitted. The Act also introduced two new sections, sections 7 and 8, which read as follows: "7. Validation of assessments, etc.-(1) Notwithstanding anything in any judgment, decree or order of any court or other authority to the contrary, and subject to the provisions of section 8, any assessment, reassessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, reass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of one year from the date of commencement of this Act." Another statutory provision which should be noticed is section 14 of the Central Sales Tax Act with regard to what are called declared goods. Item (vi) therein originally read as follows: "(vi) oil-seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or in the manufacture of varnishes, soaps and the like, or in lubrication, and volatile oils used chiefly in medicines, perfumes, cosmetics and the like;" By Amendment Act 61 of 1972, which came into effect on April 1, 1973, it was amended as follows: "(vi) Oil-seeds, that is to say,- (8) Coconut (i.e., copra excluding tender coconuts) (Cocos nucifera) After the amendments made by Act 12 of 1971 a number of writ petitions were filed before the High Court of judicature, Andhra Pradesh. They were all dismissed by a Division Bench consisting of the learned Chief justice and Lakshmaiah, J. The civil appeals are by some of the petitioners therein and the writ petitions are filed by certain other dealers direct to this court under article 32 of the Constitution. It is unnecessary to consider whether the Andhra Pradesh High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition was made clear. It is this decision that will be applicable to the facts of this case. In this connection we may point out that the provisions of rule 45 of the Andhra Pradesh General Sales Tax Rules are similar. It provides that "every dealer has to maintain a true and correct account showing the value of the goods produced, manufactured, bought and sold by him, the names and addresses of the persons from whom goods were purchased, supported by a bill or delivery note issued by the seller. Every dealer carrying on business in the goods specified in the First, Second and Third Schedules whose total turnover exceeds Rs. 10,000 a year and every other dealer whose turnover exceeds Rs. 20,000 a year shall issue a bill or cash memorandum in respect of every sale involving an amount of Rs. 5 or more. Every such bill or cash memorandum shall be duly signed and dated and a counterfoil shall be kept by the dealer. The bills or cash memoranda issued by a dealer shall be serially numbered for each year and in each of the bills or cash memoranda issued, the dealer shall specify the full name and style of his business, the number of his registration certificate, the particulars of good ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
