1973 (11) TMI 78

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....ority of law and to interdict the respondents from subjecting such turnover to tax by virtue of entry 5 to Schedule III of the Andhra Pradesh General Sales Tax Act and to consider the applications of the petitioners for refund of tax assessed on coconuts in accordance with the law laid down by this court. The brief facts are that the petitioners are dealers in dry coconuts. They make purchases of dry coconuts from dealers who sell them in East Godavari District. The dealers who sell goods to the petitioners, in their turn, purchase watery coconuts. On these transactions tax would be paid on watery coconuts. It is the vendors who pay the tax on those watery coconuts. Since watery coconuts were already taxed, under section 15 of the Centra....

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....watery coconuts, and where tax has also been levied and collected in respect of coconuts formed out of such watery coconuts, the tax so levied and collected in respect of such watery coconuts shall alone be refunded." Even a casual reading of the proviso would convince any one that the tax which is directed to be refunded is the tax levied and collected in respect of watery coconuts. It is true that to whom such refund should be made is not expressly mentioned in the said proviso. But when the words "levied and collected" are used they indicate the person on whom the tax was levied and from whom it was collected. Since the tax was levied and collected from a dealer who paid the same in respect of dealings in watery coconuts, it is that p....