1995 (1) TMI 345

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....inter-State trade or commerce sells to a registered dealer other than the Government, goods of the description referred to in sub-section (3) shall be liable to pay tax under the Central Act at the rate of 4 per cent of his turnover. Sub-section (5) of that section empowers the State Government to reduce or exempt tax on such turnover if it is satisfied that it is necessary so to do in the public interest. That has to be notified by the State Government in the official gazette. In exercise of the powers conferred by subsection (5) of section 8 of the Central Sales Tax Act, the State Government issued G.O. Ms. No. 890 Revenue(S) dated July 31, 1976. By the said Government Order, the rate of tax on the turnover of a dealer in the State of And....

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....1984 leads to the conclusion that under the Central Sales Tax Act the turnover on the sale of untanned hides and skins and tanned hides and skins is liable to tax at the rate of 2 per cent provided the sales were effected in respect of inter-State trade or commerce. 4.. Now turning to the facts of this case, the dealer is the petitioner in this revision petition. For the assessment year 1984-85, the petitioner paid tax under the Central Sales Tax Act at the rate of 2 per cent. That was revised by the Deputy Commissioner in exercise of the revisional power under section 20 of the said Act by enhancing it to 4 per cent on the sole ground that the turnover did not suffer tax under the Andhra Pradesh General Sales Tax Act. His appeal to the ....