1994 (4) TMI 377

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the National Dairy Development Board. Admittedly, the Central sales tax assessment order, dated March 14, 1985, was not challenged by way of an appeal or revision and the assessment order, therefore, became final. In respect of the assessment year 1983-84, there was an agreement between the petitioner and a Calcutta based Corporation called Mother Dairy for supply of 120 tonnes of white butt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 14, 1985 by which the transactions were treated as inter-State sales liable to tax under the Central Sales Tax Act. In the proceedings under the Andhra Pradesh General Sales Tax Act, 1957, the case of the petitioner is that the assessing authority subjected the turnover relatable to 120 tonnes of white butter to tax taking the view that the petitioner is the last purchaser in the State and ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urnover brought to tax under the Central Sales Tax Act in the assessment order, dated March 14, 1985, is liable to be exempted since it represents second inter-State sales. On this ground, the petitioner seeks quashing of the assessment order. We cannot accept the plea of the petitioner. It is not possible for us, in this writ petition, to go into the question-whether the turnover brought to tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X