1996 (7) TMI 502

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....QUADRI, J.-In these T.R.Cs. the question that arises for consideration is whether the benefit of G.O. Ms. No. 116 dated 8th February, 1989, issued under section 9(1) of the Andhra Pradesh General Sales Tax Act (for short, "the Act"), would be effective from the date of publication of the G.O. or from the date of commencement of the assessment year. To appreciate the question, we shall refer to ....

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....n the State. The said G.O. which was issued in the assessment year 1988-89, reads as follows: Notification "In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act No. VI of 1957), the Governor of Andhra Pradesh hereby exempts from the tax payable under the said Act on the purchases or sales of prawns." From a ....

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....sessee's contention is accepted, the whole turnover from 1st of April, 1988 to 31st of March, 1989 would be exempted.   Inasmuch as the sales tax is an yearly tax and the turnover of the whole year is liable to be taxed, the exemption granted during the course of the year would enure to the benefit of the assessee for the whole year. For the purpose of exemption, the assessment cannot be s....

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....h the tax was payable, would exempt sales of those goods throughout the year, unless the Act said that the notification was not to have this effect, or the notification fixed the date for the commencement of the exemption. As noted above, in the instant case, there is nothing in the Act which prohibits grant of exemption under section 9 of the Act for the whole year of assessment and in the not....