2001 (9) TMI 1106

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....essee and a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957, for short "the APGST Act". The Commercial Tax Officer, Hyderguda Circle, Hyderabad, framed final assessment orders in respect of the turnovers for the assessment year 1992-93 granting benefit of G.O. Ms. No. 604, Revenue (S), dated April 9, 1981 and G.O. Ms. No. 129, Revenue (CT II), dated February 14, 1989. However, the Deputy Commissioner (CT), Abids Division, Hyderabad, the first respondent herein, on scrutiny of the assessment finalised by the Commercial Tax Officer, vide his proceedings dated December 16, 1993 noticed that the petitioner-dealers after purchasing chillies, paddy and sun flower from unregistered dealers, sold those goods as "certified and....

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.... dated March 13, 2000. Hence, this T.R.C. assailing the validity of the same. 3.. Sri P. Venugopal, learned counsel appearing for the petitioner, would strenuously contend that the view taken by the learned Tribunal that both the conditions should co-exist for granting exemption under G.O. Ms. No. 604 is not only misreading of the Government Order G.O. Ms. No. 604, but also it tantamounts to completely ignoring the clarification issued by the Government itself vide its Memorandum No. 13630/CT-II(2)89-90, dated April 26, 1994 whereunder the Government in clear terms has directed the Commercial Tax Departmental authorities that both the certified seeds and or truthfully labelled seeds are entitled to exemption from tax in terms of G.O. Ms.....

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.... the dealer in the label can be questioned by the respondent regulatory authorities in cases where they have some credible information/materials to doubt the accuracy or veracity of the labelling. We say this because, rule 7 itself mandates that the person whose name appears on the mark or label shall be responsible for the accuracy of the information required to appear on the mark or label so long as the seed is contained in the unopened original container. If the power to question the veracity or truthfulness of the declaration contained in the label is denied to the respondent regulatory authorities, it would lead to an incongruous situation where the regulatory authorities will be totally helpless and hapless even in cases where they ha....