2001 (9) TMI 1107

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.... The order of the Court was made by S.R. NAYAK, J.-The short question that arises for consideration and decision is whether the Commercial Tax Department is justified in demanding tax for the period April 1, 1995 to May 22, 1995 in terms of the enhanced rate of tax in G.O. Ms. No. 252, dated May 19, 1995, published in the Andhra Pradesh Official Gazette on May 23, 1995. 2.. The above questio....

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...., the rate of tax on wheat was reduced to 1 per cent by G.O. Ms. No. 130, Revenue, dated February 14, 1989 with effect from February 15, 1989. In pursuance of the said reduction in the rate of tax from February 15, 1989 onwards, wheat was subjectable to tax at 1 per cent in addition to the levy of additional tax and surcharge and the net effective rate chargeable from the dealer was arrived at 3.1....

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....t petition on December 4, 1995 praying for issue of writ of mandamus holding that the rate of tax on the sales of wheat within the State for the period from April 1, 1995 till the date of its publication in the Andhra Pradesh Gazette, i.e., May 23, 1995 is at 1 per cent only and further to direct the third and fourth respondents to refund the excess sales tax collected by them on the sales of whea....

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....he Gazette and not from any earlier date. The said ratio squarely applies to the facts of the case. Here is a case, where the effect of G.O. Ms. No. 252, dated May 19, 1995, which was published in the Gazette on May 23, 1995, has the effect of enhancing the tax rate on wheat from 1 per cent to 3 per cent. In other words, the said notification has the effect of rescinding the earlier beneficial con....