1997 (7) TMI 613

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..... The value of the firewood which was taken by the respondent, was quantified at Rs. 1,69,999.99. The said amount was treated as turnover for imposing tax under section 6-A(2)(c) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"). Dissatisfied by the order of the Commercial Tax Officer, the respondent went in appeal before the Deputy Commissioner (Appeals), who by order dated November 25, 1981 dismissed the appeal. That order was assailed by the respondent before the Sales Tax Appellate Tribunal in the aforementioned T.A. which was allowed on April 11, 1986. 2.. The learned Special Government Pleader contends that there is no basis for the Tribunal to hold that section 6-A of the Act was not attracted. The learned c....

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....ch goods under section 5 or section 6." A perusal of the provision, extracted above, shows that it has two limbs. The first limb deals with purchases of goods made by any dealer from a registered dealer, in which case, firstly the assessing authority has to record that sale or purchase of goods in question gives rise to the levy of tax under the Act and secondly that circumstances exist in the case, due to which no tax is payable either under section 5 or section 6 of the Act, as the case may be, for example, exemption granted to a particular seller or in respect of a particular transaction and the like. The second limb deals with purchases of goods made by a dealer from a person other than a registered dealer, in which case he has....