Andhra Pradesh High Court - Amravati
The State Of A.P. vs M/S. Sri Venkata Sai Ram Traders on 1 May, 2024
APHC010197442009
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3481]
(Special Original Jurisdiction)
WEDNESDAY ,THE FIRST DAY OF MAY
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
TAX REVISION CASE NO: 196/2009
Between:
The State Of A.p. ...PETITIONER
AND
M/s Sri Venkata Sai Ram Traders ...RESPONDENT
Counsel for the Petitioner:
1. DANTU SRINIVAS( SPL SC FOR CT)
Counsel for the Respondent:
1. S DWARAKANATH
The Court made the following:
ORDER:
(per Ravi Nath Tilhari, J)
Heard learned Government Pleader for Commercial Tax for the
petitioner.
2. The question of law to be decided in the revision is as follows:
i) Whether G.O.Ms.No.415 Revenue C.T (II) Department dated
17.05.1997 applicable to claim benefit of set-off on de-oiled cakes or
not?
ii) Whether STAT rightly interpreted the above G.O., while
calculating the set-off?
3. Learned Government Pleader for Commercial Tax and learned counsel
appearing for the respondent submits that the same controversy was
considered in TREVC.No.203 of 2009 and was decided by an order dated
19.03.2024 by a Co-ordinate Bench which held as under:
"14. The G.O.Ms.No.415 dated 17.05.1997, deserve to be reproduced:
"G.O.Ms.No.415 Rev (CT-II) Dept Dt.17.05.1997 NOTIFICATION In exercise of the
powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General
Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957, the Governor of Andhra
Pradesh, hereby directs that:-
"(1) Where on the sale or purchase inside the sale of oil seed, including groundnut,
palm seed or peanut, cotton seed, castor and coconut i.e copra excluding tender
coconuts tax has been levied and collected under the said Act, and such oil seeds in the
manufacture of non-refined oil, the amount of tax paid on such quantity of oil seeds from
which the said oil has been obtained, shall be reduced from the tax leviable under
Section 5, read with entry 24-A of first schedule of the said Act, in respect of sale inside
the state of such non-refined oil.
(2) Where on the sale or purchase inside the state of all vegetable oils (Non-refined), tax
has been levied and collected under the said Act, and such non-refined vegetable oils
are used in the manufacture of refined vegetable oils, the amount of tax paid on such
quantity of non-refined from the tax leviable under Section5, read with Entry 24B of first
schedule of the said Act in respect of sale inside the state of such vegetable oils
(Refined).
(3) Where on the sale or purchase inside the state of all oil cakes tax has been levied
and collected under the said Act, and the same are dues in obtaining the de-oiled cake
or vegetable as the same may be the amount of the tax paid on such quantity of oil
cakes that are used in obtaining De-oiled cake or vegetable oil, shall be reduced from
the tax, leviable under section 5, read with entries 29 or 24-A or 24B as the case may be
of first schedule of the said Act in respect of sale inside the State of such de-oiled cake
or vegetable oil: Provided the total amount of tax to be reduced under paras (1), (2), (3)
above, shall be limited to the amount of tax paid on oil seeds, or non-refined oil or oil
cakes or solvent extract oil as the case may be. This notification shall be deemed to
have come into force with effect from 1.4.1997 and shall be in force upon 31st March,
1999 only.
J. Ramababu,
Principal Secretary to Government."
15. The G.O.Ms.No.415 dated 17.5.1997, in para No.3, provides that where on the
sale or purchase inside the State of 7 Andhra Pradesh of all oil cakes, tax has been
levied and collected under the APGST Act, 1957, and the same are used in
obtaining the de-oiled cakes or vegetable as the case may be, the amount of the tax
paid on such quantity of oil cakes that are used in obtaining de-oiled cakes or
vegetable oil shall be reduced from the tax levied under Section 5, read with entries
29 or 24-A or 25B as the case may be of the First schedule of the Act, 1957, in
respect of sale inside the State of such de-oiled cakes are payable.
16. The proviso to the 3rd para of G.O.Ms.No.415, also clearly provides that the
total amount of tax to be reduced under paras (1), (2) and (3) shall be limited to the
amount of tax payable on oil seeds or non refined oil or oil cakes as the case may
be.
17. A plain reading of G.O.Ms.No.415 dated 17.05.1997, shows that it also
relates to the sale or purchase of the de-oiled cakes. The same benefit of set-
off, as available on the refined oil is available, in the case of de-oiled cake as
well. The language being plain and unambiguous is not open to any other
view.
18. The STAT Appellate Tribunal has rightly held that whatever the tax that was
paid on the oil seeds shall be deducted from the tax payable on the sale of oil, so
much so on 8 the sale of oil cakes and that the tax to be deducted shall not exceed
the total amount of tax already paid on oil cake.
19. Our answer on the question of law (i) is that G.O.Ms.No.415 dated
17.05.1997 applies also to claim benefit of set-off on de-oiled cakes.
20. Consequently our answer to the (ii) question is that APSTAT has rightly
interpreted G.O.Ms.No.415 dated 17.05.1997, while calculating the set-off. The
impugned order does not call for any interference.
21. In the result, the T.R.E.V.C is dismissed. No order as to costs"
3. In view of the aforesaid, the present Tax Revision Case is decided in
terms of the judgment dated 19.03.2024 aforesaid. The present Tax Revision
Case is dismissed.
No order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall also
stand closed.
_______________________
RAVI NATH TILHARI,J
__________________________
KIRANMAYEE MANDAVA,J
Dated: 01.05.2024
AG
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
TAX REVISION CASE NO: 196/2009
Dated: 01.05.2024
AG
