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of <h1>Sales tax exemptions ended post-state formation, clarifies Andhra Pradesh High Court</h1> <h3>Sri Peera Mohammad Mahamood Saheb Versus The State of Andhra Pradesh</h3> The Andhra Pradesh High Court ruled in a sales tax case involving a dealer in hides and skins. The Court held that tax exemptions ceased after the ... - Issues:1. Interpretation of sales tax laws regarding the taxation of hides and skins in Madras State.2. Effect of the formation of the State of Andhra on sales tax exemptions and concessions.3. Continuation of laws and taxation provisions post the formation of the State of Andhra.4. Applicability of sales tax laws across different states post the formation of Andhra State.Analysis:The judgment by the Andhra Pradesh High Court dealt with a revision case arising from the Sales Tax Appellate Tribunal's order rejecting an appeal by a dealer in hides and skins. The petitioner, a licensed dealer in hides and skins, contended that he was entitled to tax exemptions even after the formation of the State of Andhra on 1st October 1953. The petitioner's argument was based on the interpretation of Section 53 of the Andhra State Act, which provided for the continuation of existing laws, including the Madras General Sales Tax Act, in the territories forming the new State of Andhra.The Court examined the legal provisions under the Madras General Sales Tax Act and the Andhra State Act to determine the petitioner's entitlement to tax concessions post the State's formation. It was established that the petitioner, holding a license for the year 1953-54, received tax concessions only until 1st October 1953, after which sales to dealers in Madras State did not enjoy the same benefits. The judgment emphasized that the formation of the State of Andhra by the Parliament resulted in the change in tax applicability, not any action by the State government. The Court highlighted the Parliament's authority under Article 3 of the Constitution to create new states, leading to alterations in tax laws and privileges.Referring to a Supreme Court decision in a similar context, the Court reiterated that the laws in force in the territories forming the State of Andhra continued to operate post its formation. The judgment emphasized that the laws, including tax provisions, were applicable within the respective states and did not extend across state boundaries. The Court dismissed the petitioner's contentions regarding the continuation of tax exemptions post the state's formation, citing the clear legal provisions and precedents.In conclusion, the Court held that the petitioner's license privileges were not denied during its validity period, and the change in tax applicability post the State's formation was a result of legislative actions. The judgment dismissed the revision case, stating that the petitioner failed to raise certain contentions before the Tribunal, precluding their consideration at the revision stage. The petitioner's case was consequently dismissed with costs, upholding the legal provisions and tax applicability post the formation of the State of Andhra.
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