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Judgment
Jeevan Reddy, J.—The petitioner is a dealer under the A.P. General Sales Tax Act. For the assessment year 1979-80 his turnover included an item of Rs. 58,360 representing the turnover of "korra rice". The department levied tax at 4 1/2 per cent, treating korra rice as "general goods". That is questioned in this writ petition, contending that by virtue of G.O. Ms. No. 2355 dated 26th May, 1980 "korra rice", which is included within the meaning of "millet", has been made subject to single point tax at 2 per cent on the first sale, and hence treating the said goods as "general goods" is bad and illegal.
The learned Government Pleader has placed before us a copy of G.O. Ms. No. 2355, dated 26th May, 1980, which reads thus :
"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 from the 1st May, 1980 the tax leviable on the first sale of millets (including de-husked millets) other than those mentioned in the Third Schedule of the said Act and varigalu including variga rice, shall be at the reduced rate of two paise in the rupee and the subsequent sales shall be exempted from the tax subject to the condition that the dealer produces evidence that the first sale of such goods has met with tax."
A reading of the notification contained in the G.O. makes it clear that the exemption provided for in the said notification is operative only from 1st May, 1980, and not for the earlier period. Since the assessment year concerned herein is 1979-80, the said exemption notification can have no operation or application to the said assessment year.
On the above ground alone the writ petition is liable to fail and is, accordingly, dismissed. No costs. Advocate''s fee Rs. 150.
Writ petition dismissed.