Full Judgment
Jeevan Reddy, J.
1. In these tax revision cases, we are concerned with groundnut, which is taxable at the last purchase point under the Andhra Pradesh General Sales Tax Act, 1957. The assessees herein, the dealers, sold groundnut to exporters, who purchased the same within the State and exported it. The question is who is the last purchaser Evidently the exporter is the last purchaser in the State. But that purchase is getting exempted from tax by virtue of section 5(3) of the Central Sales Tax Act and section 38 of the Andhra Pradesh General Sales Tax Act. On this score the department is seeking to tax the dealer (who sold the groundnut to the exporter) as the last purchaser. Evidently this is not correct as a fact. Just because the last purchase is getting exempted by virtue of section 5(3) of the Central Sales Tax Act, it would not be permissible in law to shift the point of last purchase to the dealer, who sold the groundnut to the exporter. We may also mention that explanation to section 7(b) added by the Amendment Act 18 of 1985 with effect from July 1, 1985, is not applicable to the assessment year in question in these tax revision cases.
2. The tax revision cases accordingly fail and they are dismissed. Advocate's fee Rs. 150 in each.
3. Petition dismissed.