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of <h1>Court dismisses tax revision cases and writ petitions due to lack of merit. Petitioners directed to pay costs.</h1> <h3>Daita Suryanarayana & Co. Versus State of Andhra Pradesh (and other cases)</h3> The Court dismissed the tax revision cases and writ petitions, finding no merit in the claims made by the petitioners. They were also ordered to pay ... - Issues:1. Interpretation of rule 27-A of the A.P. General Sales Tax Rules.2. Applicability of section 6 of the A.P. General Sales Tax Act and section 15(b) of the Central Sales Tax Act.3. Analysis of section 10 of the Central Sales Tax (Amendment) Act, 1969.4. Discrimination claim regarding refund benefits under section 15 of the Central Sales Tax Act.Interpretation of Rule 27-A:The main issue in this judgment pertains to the interpretation of rule 27-A of the A.P. General Sales Tax Rules. The petitioners, who are dealers in coconuts, claimed a refund of tax paid on coconuts sold in the course of inter-State trade and commerce. The contention was based on the fact that the rule, as it stood before the amendment, entitled them to a refund. However, the Court held that rule 27-A cannot override the statutory requirements imposed by section 6 of the State Act and section 15 of the Central Act. The rule has since been amended to align with these statutory provisions.Applicability of Section 6 and Section 15(b):The Court analyzed section 6 of the A.P. General Sales Tax Act and section 15(b) of the Central Sales Tax Act. It was noted that the refund under section 6 is for the tax payable under the State Act, not the Central Act. Payment of both State and Central taxes is a prerequisite for claiming reimbursement or refund. The conditions specified in the proviso to section 6 and section 15(b) must be satisfied before a dealer can avail of the benefit of reimbursement. The Court emphasized that rule 27-A cannot override these statutory requirements.Analysis of Section 10 of the Central Sales Tax (Amendment) Act, 1969:Section 10 of the Central Sales Tax (Amendment) Act, 1969 was analyzed to understand its impact on the present cases. The section provides for exemption only in respect of Central sales tax and does not apply to refunding any tax levied and collected under the State Act. The Court clarified that section 10 does not render any assistance to the petitioners in this scenario.Discrimination Claim Regarding Refund Benefits:The petitioners argued that there was discrimination between those who collected tax under section 10 and those who did not, regarding refund benefits under section 15 of the Central Sales Tax Act. However, the Court held that there was no discrimination as the benefit of refund or exemption is intended for those who had collected taxes under both Acts. The objective of section 15 is not to exempt any dealer from the operation of both Acts, thus no discrimination was found.In conclusion, the Court found no merit in the tax revision cases and writ petitions and dismissed them with costs. The petitioners were granted liberty to raise other questions before the Tribunal.
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