TMI Blog2001 (7) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... hased by the petitioner fall within the entry 2(xiii) or entry 2-A of Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act')." 2.. W.P. No. 15507 of 1993 is filed by the petitioner praying for writ of mandamus declaring the collection of sales tax by the Divisional Railway Manager, South Eastern Railway, Visakhapatnam, second respondent herein and the Controller o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents 2 and 3, the authorities of railways, as directed by the respondents 5 and 6 and treating the goods purchased by the petitioner as exigible to tax at the sale point, collected the sales tax of Rs. 11,12,393. In the second writ petition, the respondent-Commercial Tax Officer treating the purchased goods, for the assessment year 1993-94 as exigible in the hands of the petitioner at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. The question whether tax is liable to be levied at the hands of the first sale or on the last purchase, depends upon the resolution of the above factual controversy. We see that till date no adjudicatory authority under the Act or any other adjudication forum has recorded any finding on this factual controversy. It is trite that this factual controversy cannot be taken up by this Court und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der as such is not assailed before us specifically. 7.. In the result, without expressing any opinion on the factual controversy, we dispose of these writ petitions quashing the assessment order passed by the Commercial Tax Officer in W.P. No. 13301 of 2001, dated October 25, 2000 for the assessment year 1993-94 and direct the concerned assessing authority under the APGST Act to determine the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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