M/S Anansuya Traders,Guntur vs. State Of Ap By Stat,Asp,Hyd
Held
The Court held that transmission beltings, being cotton fabrics and subject to additional duties of excise under the Central Act, are exempt from sales tax under Section 8 of the APGST Act. The inclusion of Entry 101 in the First Schedule does not alter this exemption.
Facts
The petitioner, a dealer in transmission beltings, was assessed for the year 1995-1996. The Commercial Tax Officer initially exempted the turnover, but the Deputy Commissioner revised this, holding the petitioner liable to pay tax at 15% based on a High Court judgment.
Key Issues
Whether transmission beltings, classified as cotton fabrics and paying additional excise duty, are exempt from sales tax under the APGST Act. The applicability of a prior High Court judgment in light of subsequent Supreme Court decisions and statutory explanations.
Sections Cited
Section 8, Section 6, Section 5, Section 22(1)
AI-generated summary — verify with the full judgment below
J TAX REVISION CASE NO. 239 OF 2003: SSI "■■" “"“ ;xs "j““ Counsel for the Petitioner :Sri M V J K KUMAR Represented by c™, The Court made the following: Revision cases) Between: M/s Anasurya Traders. Guntur, Rep. by its Partner Gopi Kishan Boob- IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI'■ THURSDAY, THE THIRTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY TWO PRESENT HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR , AND honourable SRI JUSTICE A V RAVINDRA BABU TAX REVISION CASE NO: 79 and 239 OF 2003 ... RESPONDENT (In both Revision Cases) ... PETITIONER (in both Revision Cases) TAX REVISION CASE NO.79 OF 2003: SalesT^AcM957 nrX H'®'* of Andhra Pradesh General AND State of Andhra Pradesh, Rep. by its State Representative before Sales Tax Appellate Tribunal Andhra Pradesh, Hyderabad
TAX REVISION CASE Nos.79 & 239 of 2003 COMMON ORDER;- (Per Hon’ble Sri Justice C.Praveen Kumar) Heard Sri M.V.K. Moorthy, learned counsel appearing for the petitioners, and the learned Assistant Government Pleader for Commercial Tax appearing for the respondent.
Since the issue in both these Tax Revision Cases is one and the same, they are disposed of by this common order.
T.R.C.Nos.79 and
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.