1994 (11) TMI 407

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....I, J.-In this tax revision case filed under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the State Act") by the State, the turnover of the respondent was assessed to sales tax under the State Act for the assessment years 1972-73, 1973-74 and 1974-75. Now we are concerned with the assessment in respect of the assessment year 1974-75. The assessee is a dealer in electr....

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....r section 5(2) of the Central Act. The short question that arises for consideration in this revision is whether the turnover of the assessee in respect of the transactions in question is exempted from tax in view of the provisions of section 38(ii) of the State Act. It would be useful to read section 38 of the State Act which is in the following terms: "38. Act not to apply to sales or purch....

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.... purchase of the goods takes place in the course of the import of the goods into or export of the goods out of the territory of India, the provisions of the Act will not be attracted. Sub-section (2) of section 5 of the Central Act raises a statutory presumption as to when a sale or purchase of the goods would be deemed to be in the course of the import of the goods into the territory of India.....