2024 (9) TMI 1407

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....N'BLE SRI JUSTICE R. RAGHUNANDAN RAO) All these Writ Petitions are being disposed of by way of this Common Order as they raise similar questions of fact and law. 2. Heard Sri Srinivasa Rao Kudapudi, learned counsel for the petitioners and the learned Government Pleader for Commercial Tax. 3. The petitioners, in all these cases are rice millers who are involved in the business of milling of rice and selling the said rice and broken rice to persons within the State and outside the State. They are registered under the Central Sales Tax, Act 1956 [for the "the CST, Act"]. The sales, in the present set of Writ Petitions, relate to sales undertaken under the CST, Act. The normal rate of tax payable by a dealer selling goods under the CST....

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....2014 to 31.12.2015 before 30.06.2016 after getting their assessments completed expeditiously. The waiver shall be subject to production of Lorry Receipts/Railway Receipts, CST waybills, proof of exit through the last notified check-post in Andhra Pradesh and proof of receipt of sale consideration from the buyers to prove that the goods were sold to the dealers in other states in the course of inter-state trade. The waiver is not applicable to those Rice Millers and dealers in Pulses & Dalls who have defaulted in payment of even 2% tax. Taxes already paid shall not be refunded under any circumstances." 5. Subsequently, the Government of Andhra Pradesh again issued Memo No. 26197/CT-II(1)/2013, dated 27.09.2016, wherein the terms and condi....

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....the cutoff date for completion of assessments for the period from 01.06.2014 to 31.12.2015 was extended till 30.06.2017. The Government again issued another Memo No. REV-35024/3/2017-CT-II, dated 05.09.2018 extending the cutoff date from 30.06.2017 to 30.09.2018. These memos also stipulated that the terms and conditions set out in the memo dated 27.09.2016 shall remain applicable for obtaining waiver of tax. 7. The petitioners, herein, who are registered dealers with the Commercial Tax Officer, Peddapuram Circle, Peddapuram, Commercial Tax Officer, Ramachandrapuram Circle, Ramachandrapram, Commercial Tax Officer, Alcot Gardens Circle, Rajahmundry, Commercial Tax Officer, Jagannaickpur, Kakinada and Commercial Tax Officer, Mandapeta in Ea....

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.... Assessment Years Endorsement/Order date 1 Chaitanya Modern Rice Mill Ramachandrapuram 13889/2023 2011-12 to 2013-14 25.05.2023 2 Chaitanya Agro Industry Ramachandrapuram 17244/2023 2011-12 & 2012-13 26.06.2023 3 Shree Gowthami Rice Industries Ramachandrapuram 13977/2023 2010-11 to 2014-15 30.05.2023 4 Sri Lakshmi Ganapathi Rice Industries Ramachandrapuram 22385/2023 2013-14 05.06.2023 5 Chandrika Rice Mill Ramachandrapuram 22651/2023 2011-12 to 2014-15 05.06.2023 6 Ramireddy Agro Industry Ramachandrapuram 23992/2023 2011-12 to 2014-15 05.06.2023 7 Sri Venkateswara Rice Industries Ramachandrapuram 20964/2023 2014-15....

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.... 30.06.2023 23 Satyakrishna Modern Rice Mill Mandapeta 21370/2023 2011-12 to 2014-15 06.06.2023 24 Ashta Lakshmi Rice Industry, Mandapeta 26568/2023 2011-12 to 2013-14 12.06.2023 25 Sri Venkateswara Boiled & Raw Rice Mill Alcot Gardens, RJY 19197/2023 2011-12 to 2014-15 01.06.2023 & 07.07.2023 26 Padmasri Rice Mill Alcot Gardens, RJY 20272/2023 2011-12 to 2014-15 07.07.2023 27 Surya Sri Rice Mill Alcot Gardens, RJY 20280/2023 2011-12 to 2014-15 07.07.2023 28 Sri Buchiyyamma Rice Mill Alcot Gardens, RJY 20473/2023 2011-12 to 2013-14 07.07.2023 29 MGR Rice Industries Alcot Gardens, RJY 19153/2023 2011-12 to 2014-15 07....