TaxTMI 
TaxTMI 
2003 (7) TMI 669
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....weeping kraft and duplex in terms of G.O. Ms. No. 130, dated February 14, 1989. The petitioner, Lakshmi Traders, Vijayawada, is a dealer engaged in the business of sale of waste paper, which claimed exemption from payment of sales tax under the Andhra Pradesh General Sales Tax Act on the total turnover in terms of G.O. Ms. No. 130, dated February 14, 1989. The assessing authority refused to grant exemption to the category of goods involved. The matter was then carried to the Appellate Deputy Commissioner, who also confirmed the order made by the assessing authority. Again the matter was carried before the Sales Tax Tribunal, which also dismissed the appeals affirming the view taken by the assessing authority as affirmed by the Appellate De....
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....ule "waste paper" included all papers including card board, and it is only with effect from April 1, 1995, the category is shown in entry No. 19 of the Sixth Schedule whereunder same meaning is given. Learned Senior Counsel stated that the Government of Andhra Pradesh issued G.O. Ms. No. 130, dated February 14, 1989 through which specific goods were ordered to be exempted from payment of sales tax, one of the items being "waste paper" excluding "old newspapers" or "newspaper waste". Learned Senior Counsel contended that the items involved in the sale as kraft box waste, sweeping kraft box and duplex waste would also fall within the definition of "waste paper". It is also stated that in the said G.O., which ordered exemption for "waste paper....
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.... have given a different meaning of "waste paper" and as such the matters require adjudication by this Court. 8.. Learned Special Government Pleader for Taxes appearing for the respondents submitted that though benefits were extended for some period, but later through G.O. Ms. No. 540, dated September 5, 2002 the position was clarified and that if the petitioners are entitled for any benefit, they could claim that benefit only after September 5, 2002. It is also stated that the Tribunal has taken an overall view of the matter and has decided that these items, which are being sold by the petitioners, would not fall within the ambit of "waste paper". It is noticed though "waste paper" was totally exempted from the net of tax under the Act ear....
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....rned Commissioner also opined that on the face of the decision of the Sales Tax Appellate Tribunal in Lakshmi Traders, Vijayawada v. State of Andhra Pradesh (2001) 32 APSTJ 31 it is not desirable to interfere with the past proceedings and therefore he strongly recommends to the Government to amend the said item (i) by expressly including kraft box waste, sweeping kraft box and duplex waste with effect from April 1, 2002 by making them eligible for exemption. Learned Senior Counsel stated that on the basis of this letter, the Government issued later G.O. i.e., G.O. Ms. No. 540, dated September 5, 2002. He also stated that merely because the Commissioner clarified the position and later the Government issued G.O. Ms. No. 540, dated September ....