TMI Blog2011 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the question of law was erroneously decided by them. These tax revision cases shall stand allowed, and they shall be remitted to the assessing officer to pass appropriate consequential orders and refund/adjust the excess tax, if any paid already. - Tax Revision Case Nos. 82,83 of 2011 - - - Dated:- 21-12-2011 - RAO V.V.S. AND KANTHA RAO R., JJ. For the Appellant :M.V.J.K. Kumar For the Respondent : A.V. Krishna Koundinya, Special Government Pleader for Taxes, ORDER:- The order of the court was made by V.V.S. RAO J.- These two tax revision cases under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 ( the Act ), are filed by the petitioner who is a registered dealer engaged in the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he two notifications issued by the Government. The first one was notified vide G.O. Ms. No. 314, Revenue (CT-II) Department, dated April 28, 1988, and the second one was notified vide G.O. Ms. No. 31, Revenue, dated January 11, 1991. The first Government Order reads as follows: G.O. Ms. No. 314, Rev. (CT-II) Dept. dated April 28, 1988 In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act No. VI of 1957), the Governor of Andhra Pradesh hereby exempts with effect from the 1st April, 1976 from the tax payable under the said Act on the sales and purchases of goods by the Tirumala Tirupathi Devasthanams. The second Government Order reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exempt from payment of sales tax on the sale of steel ingots by reason of a notification issued under section 10 of the Kerala General Sales Tax Act, 1963 ( KGST Act ). However, for the assessment years 1994-95 and 1996-97 to 1999-2000, the appellant's view for exemption from the sales tax was not accepted by the Department. The learned single judge and the Division Bench dismissed the plea relying on section 5A of the KGST Act, which levied purchase tax on every purchase, the sale of which is liable to tax under the charging section, i.e., section 5 of the KGST Act. Before the Supreme Court the dealer contended that when the goods purchased should not be subjected to purchase tax in the hands of the purchaser under section 5A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the same would violate the condition of single-stage tax under section 15 of the Central Act. There is no dispute that the TTD and Girijan Society are exempted from payment of sales tax as well as purchase tax. When the purchaser of the goods is exempted, the sales tax cannot be collected from the petitioner who is a selling dealer applying the ratio in Peekay Re-Rolling Mills (P) Ltd. [2007] 6 VST 541 (SC); [2007] 4 SCC 30. In the result, we feel constrained to set aside the orders of the Sales Tax Appellate Tribunal holding that the question of law was erroneously decided by them. These tax revision cases shall stand allowed, and they shall be remitted to the assessing officer to pass appropriate consequential orders and refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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