1995 (10) TMI 205

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....KATARAMA REDDI, J.-In this tax revision case filed by the State of Andhra Pradesh, the only point raised is that the Sales Tax Appellate Tribunal erred in law in adding the turnover of gunnies to the rice turnover for the purpose of calculating the rebate under Explanation III to the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act") in connection with the asse....

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.... assessing authority negatived the claim of the respondent/assessee for exempting the sale value of the gunnies on the ground that it represented second sales of gunnies. In other words, the assessing authority treated the gunnies as having been sold along with rice on the footing that there was no separate sale of gunnies for the second time when they were sold along with rice. It shows that the ....