9911796707
TMI Blog1994 (7) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ome under electronic goods taxable under section 5 read with entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The rate of tax payable on the sales of electronic goods is 0.10 paise in the rupee. It appears that by G.O. Ms. No. 520, dated July 20, 1988, the rate of tax on electronic goods was reduced to 2 per cent with effect from July 1, 1988. That notification wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated September 7, 1993, enhancing the rate of tax takes effect from August 1, 1993. For the same reason, according to the petitioner, the earlier G.O., could not have been rescinded with retrospective effect from August 1, 1993. Under section 40 of the Andhra Pradesh General Sales Tax Act, the State Government is empowered by a notification to alter, add to or cancel any of the Schedules. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh [1976] 37 STC 314 held that such a notification cannot be given retrospective effect and it would be effective only on and from the date of its publication in the A.P. Gazette, but not with effect from any earlier date. Thus, the issue raised in the writ petition is no longer res integra and it is concluded by the aforementioned judgment. Following the said judgment, it must be held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing part of an integral scheme, the date of cancellation of the exemption and the date of operation of the modified rate of tax should necessarily coincide. If so, there can be no doubt, the rate of 4 per cent will be effective only from September 10, 1993, i.e., the date on which the notifications were published in the A.P. gazette. We, therefore, allow the writ petition by declaring the words ..... X X X X Extracts X X X X X X X X Extracts X X X X
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