1956 (11) TMI 24

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..... the Andhra Sales Tax Appellate Tribunal, Guntur, confirming that of the Deputy Commissioner of Commercial Taxes, Guntur. The facts are simple. The assessee-firm took on lease block No. II of Kolanukonda belonging to Sri D.V. Subramanya Sastri for a period of one year commencing from June, 1953, for a sum of Rs. 9,500. The assessee employed labourers and worked out the quarry. They sold the resulta .....

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..... he contention, it will be convenient to read section 6(1) and the notification issued by the Government thereunder. "Section 6(1): The State Government may, by notification in the Fort St. George Gazette, make an exemption, or reduction in rate, in respect of any tax payable under this Act(i) on the sale of any specified class of goods, at all points or at any specified point or points in the seri .....

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..... ched. Under the terms of the notification, the Government exempted quarrying contracts of the material mentioned therein. We cannot agree with the learned counsel that the words quarrying contracts qualified only the word "gravel". The more reasonable interpretation is that the words "quarrying contracts" qualified earthwork, laterite, metal, sand, jelly and gravel. If so construed, what is exempt .....

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