1988 (1) TMI 343

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..... r under the A.P. General Sales Tax Act. For the assessment year 1979-80 his turnover included an item of Rs. 58,360 representing the turnover of "korra rice". The department levied tax at 4½ per cent, treating korra rice as "general goods". That is questioned in this writ petition, contending that by virtue of G.O. Ms. No. 2355 dated 26th May, 1980 "korra rice", which is included within the .....

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..... he tax subject to the condition that the dealer produces evidence that the first sale of such goods has met with tax." A reading of the notification contained in the G.O. makes it clear that the exemption provided for in the said notification is operative only from 1st May, 1980, and not for the earlier period. Since the assessment year concerned herein is 1979-80, the said exemption notification .....

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