1999 (7) TMI 637

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....SUBHASHAN REDDY, J.-In this T.R.C. arising under the Andhra Pradesh General Sales Tax Act, 1957 ("the APGST Act"), the point for consideration is as to whether the word "sugarcane" taken in even the "sugarcane seedling". The assessee is a co-operative society registered under the A.P. Co-operative Societies Act. It manufactures sugar and was on the rolls of C.T.O., Anakapalli, for the assessment y....

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....iers and received money from the members who were the recipients of the seed. It was held that for exigibility of sales tax, profit motive is irrelevant. Aggrieved by the same, appeal was preferred to the Sales Tax Appellate Tribunal. But, by order dated November 5, 1988, the same was dismissed and hence this revision. 2.. Same contentions as advanced before the lower authorities have been adva....

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.... is a classified goods under the Fourth Schedule to the APGST Act. 4.. Several decisions are cited at Bar by either side, but they are not having any relevance excepting the one in Sakthi Sugars Ltd. v. Deputy Commercial Tax Officer, Bhavani [1969] 23 STC 232 (Mad.). The ratio laid down in the said case has been correctly applied by the Tribunal in the instant case. It is not that smaller piece....