1966 (9) TMI 129

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....urt was delivered by JAGANMOHAN REDDY, C.J.-This appeal is against an order passed by the Board of Revenue in revision under section 20 of the Andhra Pradesh General Sales Tax Act, setting aside the exemption given by the Deputy Commercial Tax Officer under section 8 of the said Act. It appears that for the assessment year 1958-59, the appellant entered into four transactions in the course of inte....

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....n items (3) and (4) should be assessed to tax at the rate of 1 per cent. to the extent of Rs. 5,000, and the balance at 7 per cent. In this way, the assessee obtained concessions in respect of both the declaration forms. The Board of Revenue, however, on a suo motu revision, after having given a show cause notice to the appellant, who, in spite of being afforded an opportunity to be heard, neither....

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.... and signed by the registered dealer to whom the goods are sold, containing the prescribed particulars in a prescribed form obtained from the prescribed authority. It is clear from this sub-rule that the declaration must be duly filled and signed by the purchaser in order that the seller should be entitled to be assessed to the concessional rate under sub-section (1) of section 8. The purchaser, t....

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....r who purchases goods in the course of interState trade or commerce may issue a single declaration form to cover two or more such purchases provided that (i) all such purchases are made from the same dealer, (ii) the turnover of all the purchases so made does not exceed Rs. 5,000 and (iii) all such purchases relate to the same assessment year. It is indisputable that the two forms of declaratio....