TMI Blog1984 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee is a dealer in the purchase of paddy and sale of rice. The assessee purchased paddy within the State of Andhra Pradesh and, after converting the same into rice, sold the resultant rice in the course of inter-State trade. Before the Commercial Tax Officer, the assessee claimed that he is entitled under section 15(c) of the Central Sales Tax Act for the reduction of the amount of tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State. 3.. The learned Government Pleader does not dispute that the point in dispute in the present case is covered by the decision of this Court above referred. It is stated that a petition for special leave to appeal against the judgment of this Court was filed in the Supreme Court and consequently the present tax revision case was filed. We are informed across the Bar that the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by the amount of tax levied on such paddy." It is not in dispute that the assessee purchased paddy referred to in section 14(i)(i) of the Central Sales Tax Act and paid tax under the State law. If so, the tax leviable under the Central Sales Tax Act on rice procured out of such paddy and sold in the course of inter-State trade or commerce has to be reduced by the amount of tax levied on su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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