1978 (12) TMI 178

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....IVA RAO, C.J.-The relief now sought is in respect of a somewhat stale claim made by the sales tax department. As it is well-known, groundnuts are declared goods. If inter-State trade is made in respect thereof, Central sales tax also is leviable in respect of such trade. As laid down by section 15(b) of the Central Sales Tax Act and the proviso to section 6 of the A.P. General Sales Tax Act, such ....

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....ame procedure and were not collecting the Central sales tax but were collecting only the State tax plus the difference between the two taxes. For the year 1974-75 also, in so far as the present writ petitioner is concerned, he was a dealer in groundnuts. They were collecting the State tax and the difference between the State tax and the Central tax in monthly instalments. Towards the State tax ....

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....s due for the year 1974-75. There is no doubt that as per the provisions of the Central as well as the State laws, both the taxes should be paid and then refund should be claimed of the State tax. Even though it is an empty formality, since the law requires this procedure, it will have to be followed. That is the undeniable legal position. But in the peculiar circumstances of the case, we ar....