TMI Blog2003 (10) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... tly allowed the appeals. Against the orders of the Appellate Deputy Commissioner, revision under section 20(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") was filed before the Commissioner, Commercial Taxes. The appellant-assessee filed written objections to the proposed revision and submitted that the exemption granted through G.O. Ms. No. 377 applies to sale or purchase of wheat and wheat products by roller flour mills which are not of their own manufacture. The Commissioner examined the order of the Appellate Deputy Commissioner with reference to law and it was concluded that the interpretation of the G.O. Ms. No. 377 dated May 2, 1991 is not in true sense of the said G.O. The Commissioner having regard to the background of the issuance of the G.O., which was issued on the basis of the representation made to the Government by the millers association, was of the view that the concession granted by the Appellate Deputy Commissioner was not justified inasmuch the roller flour mills purchase the wheat from the Food Corporation of India and sell it to the consumers or dealers and that the exemption would not cover as long as the process of grinding is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant exemption to such of those roller flour mills which undertake not only the activity of purchasing the wheat but also grinding the wheat and therefore in the absence of the appellants' undertaking the process of grinding the wheat, they are not entitled for any exemption. In support of his contentions, the learned Government Pleader also took us to the decisions in Roxy Roller Flour Pvt. Limited v. Government of Andhra Pradesh [2004] 134 STC 553 (AP) [App], infra; [1994] 18 APSTJ 139 and Panyam Cements and Mineral Industries Limited, Cement Nagar, Kurnool District v. State of Andhra Pradesh [1996] 100 STC 263 (AP); [1995] 21 APSTJ 197 and also placed the representation made by the President of the A.P. Roller Flour Mills Association to the Government and stated that the representation of the association would invariably go to show that they sought the benefit for grinding activity that would be undertaken by the individual millers. Learned Government Pleader also stated that the intention of the Government need not be understood to say that the millers have been granted general exemption. Learned Government Pleader while referring to the decision in Roxy Roller's case [2004] 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heat is to be purchased or sold or atta or rawa is to be purchased or sold by a particular person or a firm then it has to be treated as a dealer as provided under section 2(1)(e) of the Act. When special exemption is sought for through a representation on the premise that the neighbouring States are granting exemption for the flour mills involving in the activity of selling or purchasing of wheat or wheat products and that as a result of which there is every likelihood of the mills being closed down, the Government of Andhra Pradesh acting upon the said representation issued the said G.O. It is pertinent to mention here that after realising that the said G.O., was obtained by playing fraud on the Government, another G.O. 561 dated June 23, 1993 was issued by the Government withdrawing the earlier G.O. Ms. No. 377 dated May 2, 1991. Questioning the withdrawal of the said G.O., batch of writ petitions were filed by similarly placed persons before this Court and the division Bench of this Court in Roxy Roller's case [2004] 134 STC 553 (AP) [App] infra; [1994] 18 APSTJ 139, observed at page 142 of its judgment that the very rescinded G.O., is the resultant of misrepresentation of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rejected. However, the division Bench of this Court in Panyam Cement's case [1996] 100 STC 263; (1995) 21 APSTJ 197 held as follows: "where the plain literal interpretation of a statutory provision produces a manifestly unjust result which could never have been intended by the Legislature, the court might modify the language used by the Legislature so as to achieve the intention of the Legislature and produce a rational result." 10.. As indicated by us, the G.O. was issued on the basis of misrepresentation made by the millers association to the Government of Andhra Pradesh which has been found fault by the division Bench of this Court in Roxy Roller's case [2004] 134 STC 553 (AP) [App] infra; [1994] 18 APSTJ 139. In the prayer portion of the representation made to the Government of Andhra Pradesh by the President of the Association of Flour Mills, it has been categorically stated that such of those mills which undertake the process of grinding shall be entitled for exemption from payment of sales tax at both points either purchase or sale of wheat or wheat products. If we analyse the background, it will be difficult for us to appreciate how such a meaning could be given t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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