1984 (7) TMI 348

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....case is filed against the consolidated order of the Sales Tax Appellate Tribunal dated 24th September, 1979. The assessee is a dealer in the purchase of paddy and sale of rice. The assessee purchased paddy within the State of Andhra Pradesh and, after converting the same into rice, sold the resultant rice in the course of inter-State trade. Before the Commercial Tax Officer, the assessee claimed t....

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....] 43 STC 183 2.. It is against the above order of the Tribunal that the present tax revision case is filed by the State. 3.. The learned Government Pleader does not dispute that the point in dispute in the present case is covered by the decision of this Court above referred. It is stated that a petition for special leave to appeal against the judgment of this Court was filed in the Supreme C....

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.... to in sub-clause (i) of clause (i) of section 14, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy." It is not in dispute that the assessee purchased paddy referred to in section 14(i)(i) of the Central Sales Tax Act and paid tax under the State law. If so, the tax leviable under the Central Sales Tax Act on rice procured out of suc....