1975 (11) TMI 141

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....and pelalu (beaten, parched and puffed rice) under a valid and subsisting licence issued under the Andhra Pradesh Foodgrains Dealers Licensing Order, 1964. The petitioners purchase paddy and manufacture powa, muramura and pelalu. Tax is paid on the purchase of paddy at the point of first purchase in accordance with section 5(2)(b) read with entry 8 of the Second Schedule of the Act. It appears, the Government of Andhra Pradesh through G.O. Ms. No. 208 Rev. (S) dated 21st March, 1973, withdrew the exemption given earlier in G.O. Ms. No. 2197 dated 19th December, 1961, exempting the collection of any sales tax on powa, muramura and pelalu. Consequently, notice dated 23rd November, 1973, was issued by the Deputy Commercial Tax Officer, Janagam....

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....stall or any other place for consumption on the premises and if the total turnover relating to these articles is not less than Rs. 40,000 for the year, the tax shall be calculated at the rate of three paise in the rupee, on the first Rs. 39,999 and at the rate of four paise in the rupee on the balance of the turnover. (2) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied- (a) in the case of the goods mentioned in the First Schedule at the rates and only at the point of the sale specified as applicable thereto, effected in the State by the dealer selling them, on his turnover of sales in each year relating to such goods irrespective of the quantum of turnover; (b) in the case of the goods mentio....