1998 (12) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered by P. VENKATARAMA REDDI, AG. C.J.-The prayer in these writ petitions is to issue an appropriate writ or order declaring the levy and collection of tax by the first respondent at the check posts on the goods (poultry feed ingredients) brought under valid documents as illegal and against section 38 of the A.P. General Sales Tax Act, 1957 (for short "the Act") and consequently to direct the f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fully accounted for and there cannot be summary demand and collection of tax at the check-post without even recording a finding that taxable event had taken place or that there was an attempt to evade the payment of tax. 4.. In the counter-affidavit filed in one of the writ petitions, i.e., Writ Petition No. 10715 of 1998, it is stated that the poultry-farm owners are purchasing the poultry fe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e relevant documents, comes to the conclusion that the documents are spurious or that the consignment of goods is not supported by the requisite documents evidencing bona fide purchase from a registered dealer. Even in such a case, the check-post official is expected to record the reasons and arrive at a finding on the basis of a summary enquiry as per the relevant provisions contained in secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reiterating the interim order passed in these cases. Accordingly, we direct that the officerin-charge of check-post shall not collect any tax on the poultry feed or the ingredients of poultry feed brought from outside the State of Andhra Pradesh if the petitioners' representative or driver-in-charge of the vehicle produces the relevant documents in support of the inter-State purchase from register....