TaxTMI 
TaxTMI 
1987 (3) TMI 508
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..../A & CS dated 31st October, 1983, and also to implement the circular of the Deputy Commissioner, Commercial Taxes, Kakinada, dated 13th December, 1985. The petitioner-rice mill is situated in Yanam, which is a Union Territory. In all there are eleven rice mills in Yanam. Inasmuch as the rice produced in Yanam was not sufficient to feed all these 11 rice mills, these rice mills requested the Government of Andhra Pradesh to permit them to make purchases of paddy in East Godavari district and to mill the same in their rice mills. The Government by its memo dated 31st October, 1983 permitted them to do so subject to certain conditions. The conditions specified are that they must obtain a no-objection certificate from Yanam administration, th....
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.... this Court with this writ petition. The petitioner's case is that the paddy which was being transported was accompanied by valid documents, viz., purchase voucher, delivery note, and no-objection certificate issued by the Yanam administration, and that as per the circular issued by the Deputy Commissioner of Commercial Taxes, Kakinada, dated 13th December, 1985, the transaction of purchase made by the petitioner in East Godavari district is not liable to be taxed under the Andhra Pradesh General Sales Tax Act. The circular of the Deputy Commissioner dated 13th December, 1985 says that "the purchase of paddy in so far as it is in conformity with the conditions of the Government memo (dated 31st October, 1983) seems to fall under section ....
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....counsel have taken us through the relevant provisions of the Act and the Rules. The petitioner is not a registered dealer in Andhra Pradesh under the Andhra Pradesh General Sales Tax Act. It would be a "casual trader" as defined in clause (c) of section 2. Since it is not a registered dealer in Andhra Pradesh, it is not subject to any regular assessment in respect of its dealings in Andhra Pradesh. At the same time, the purchase of paddy made by it in the State is liable to sales tax under the Andhra Pradesh General Sales Tax Act, if it is an intra-State sale. If, however, it is an inter-State sale, the petitioner is liable to pay Central sales tax. With a view to prevent the evasion of sales tax, section 29 of the Andhra Prade....
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....e address of his residence in the State, the nature of goods in which he intends to deal, and the period within which he intends to leave the place in the State, and shall also submit a return in form AA. On the return so submitted, the assessing authority may assess the casual trader provisionally and call upon him to pay the appropriate tax by way of a notice in form BB. The casual trader is liable to pay tax as per the notice. If a casual trader transports (i.e. brings in) goods through a check-post, he shall intimate to the officer-in-charge of the check-post, the place or places in the State where he intends to take his goods. On or before the last day he leaves the State, he is also obliged to file another return in form A-3 on the ba....
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....wever, he is satisfied that the goods are liable to tax but the tax has not been paid, he will collect the tax, and any casual trader who wishes to challenge the said collection will have to file an appeal under, and in accordance with section 19 of the Act. As already stated, if he is a registered dealer in Andhra Pradesh, there is no particular difficulty, because the said collection will be taken into account and considered in the course of his regular assessment. But, if he is a casual trader, he has no other way except to file an appeal if he wishes to challenge the collection. May be that there is certain inconvenience involved in filing an appeal against every collection; but this inconvenience cannot be avoided in the scheme of the ....
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....ent of goods from one State to another, or where the sale or purchase is effected by transfer of documents of title to the goods during their movement from one State to another, as contemplated by section 3 of the Central Sales Tax Act. Whether a particular transaction falls under one enactment or the other is a mixed question of fact and law, as stated above, and no general instruction can be issued in that behalf. Applying the above principles, it would be evident that the detention of the goods at the check-post cannot be said to be without jurisdiction, or incompetent. If the petitioner seeks to challenge the validity or correctness of the said collection, the only remedy open to it is to file an appeal as provided by the Andhra Prad....