TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) whether live-stock, such as goats and sheep, falls within the expression "goods" under section 2(h) of the Andhra Pradesh General Sales Tax Act, 1957; (ii) whether the petitioners were entitled to the exemption under G.O. Ms. No. 2193, Revenue, dated 19th December, 1961; and (iii) whether rule 5 of the Andhra Pradesh General Sales Tax Rules is ultra vires for fixing the point of levy.
Issue (i): whether live-stock, such as goats and sheep, falls within the expression "goods" under section 2(h) of the Andhra Pradesh General Sales Tax Act, 1957.
Analysis: The expression "goods" in section 2(h) was treated as meaning all kinds of movable property other than actionable claims, stocks, shares and securities. The Court applied the meaning of "movable property" from the General Clauses Act and held that there was no legal basis for excluding animate property from that expression. Since live-stock is movable property, and the constitutional definition of goods is inclusive, live-stock was held to be within the statutory expression "goods".
Conclusion: Live-stock falls within "goods" for the purpose of the Act, and the contention to the contrary was rejected.
Issue (ii): whether the petitioners were entitled to the exemption under G.O. Ms. No. 2193, Revenue, dated 19th December, 1961.
Analysis: The exemption operated only where the dealer purchased live-stock for the purpose of himself selling the flesh of such live-stock. On the petitioners' own showing, they only purchased goats and sheep and resold them to other dealers, who in turn sold them to butchers. As the petitioners did not themselves slaughter the animals and sell the flesh, the condition for exemption was not satisfied.
Conclusion: The petitioners were not entitled to the exemption under the Government Order.
Issue (iii): whether rule 5 of the Andhra Pradesh General Sales Tax Rules is ultra vires for fixing the point of levy.
Analysis: The power to make rules for carrying out the purposes of the Act was held to include the power to fix the point of levy as an integral part of the tax machinery. Since the Act itself authorised taxation on sale or purchase of goods, rule 5 was found to be within the rule-making power and not inconsistent with the Act.
Conclusion: Rule 5 was held to be intra vires and valid.
Final Conclusion: The writ petitions failed on all the substantive issues, and the tax assessments were sustained.
Ratio Decidendi: Live-stock is movable property and therefore falls within a statutory definition of "goods" that includes all kinds of movable property; an exemption limited to dealers who themselves sell the flesh of purchased live-stock cannot be claimed by mere resellers; and a rule fixing the point of levy is valid if it is made in aid of carrying out the taxing Act.
TaxTMI 
