.....as general goods - thermocole covered under entry 2 of first schedule - as per judicial precedent commodity thermocole to be treated as general goods - held, thermocole exigible to tax as general goods and taxed accordingly.
- all india services act, 1951. sections 32(c) (as amended by section 3 of amendment act, 2005] & 10 & general clauses act, 1897, section 6: [g.s. singhvi, cj, dr.g. yethirajulu, ramesh ranganathan, g.bhavani prasad, c.v. nagarjuna reddy, jj] exemption of building from applicability of provisions of act held, (per majority) section 32(c) of the act provides that the provisions of the act shall not apply to any building the rent of which as on the date of the commencement of the a.p. buildings ( lease, rent and eviction) control (amendment) act 2005 exceeds rs.3,500/- per month in the areas covered by the municipal corporations in the state and rs.2,000/- per month in other areas. there is nothing in the provisions of the amendment act which either expressly or by necessary implication suggests that the act is given retrospective operation. section 32 (c) of the amendment act is prospective in operation and this provision does not affect the proceedings pending as on the date of its coming into force before the civil courts or appellate, revisional or executing courts. these cases are required to be decided without reference to and applications of the provisions of the amendment act, 2005. undisputedly when the landlords filed their suits, the rent prescribed in the notification in force for the purpose of exempting buildings was rs.1,000/- and above. the landlords were therefore entitled under common law to approach the civil courts for seeking eviction of their tenants by availing the remedy of civil suits. in the absence of the amended provision being given retrospective operation, the crystallised rights of landlords on dates of their filing the civil suits cannot be taken away by reading amended provisions of section 32 (c) into.....1. the respondent-assessee was taxed on a net turnover including the turnover of rs. 56,948 representing the sales of thermocole which was sub-assessed to tax at 4 per cent treating it as 'general goods'. the revenue pleads that thermocole was covered by entry 2 of the first schedule. this matter earlier also arose before the sales tax appellate tribunal in t.a. nos. 530, 531 and 636/84 and the tribunal by its decision dated october 6, 1987, took the view that thermocole is exigible to tax as 'general goods' under the andhra pradesh general sales tax act, 1957. that decision, we are told, became final and the revenue did not challenge the same. following the earlier decision, the tribunal allowed the appeal, against which the present tax revision case has been filed. 2. we are in complete agreement with the conclusion reached by the tribunal that the commodity 'thermocole', is exigible to tax as 'general goods' under the andhra pradesh general sales tax act. we find no merits to admit this tax revision case. it is accordingly dismissed. 3. petition dismissed.