1987 (4) TMI 461

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....tions are urged in this tax revision case. The petitioner is a manufacturer of khandsari sugar. Molasses is a by-product; it is taxed at the rate of 25 per cent at the point of first sale in the State (vide entry 55 of the First Schedule to the Andhra Pradesh General Sales Tax Act). The issue in controversy before the Tribunal and the lower authorities was, whether the petitioner's case that it ha....

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....ion is controlled by the Molasses Control Order. Indeed, it is a well-known fact that it commands a very high price in black market, because it is used for manufacturing illicit liquor, and for other purposes. If the petitioner says that it has destroyed such a valuable product, and that too in such a huge quantity, it is for it to establish the said fact. It is for the petitioner to establish and....

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....d and the transportation charges, under the head "firewood". In the circumstances, the authorities were justified in not accepting the petitioner's case. Mr. A.V.S. Ramakrishnaiah, the learned counsel for the petitioner, then contended that section 6-A of the Andhra Pradesh General Sales Tax Act is not applicable to firewood. His case is that unless the goods consumed ultimately become a compon....