1989 (4) TMI 309

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d with groundnut, which is taxable at the last purchase point under the Andhra Pradesh General Sales Tax Act, 1957. The assessees herein, the dealers, sold groundnut to exporters, who purchased the same within the State and exported it. The question is who is the last purchaser? Evidently the exporter is the last purchaser in the State. But that purchase is getting exempted from tax by virtue of s....