TECUMSEH PRODUCTS INDIA LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against Revisional Orders of Deputy Commissioner (CT), Hyderabad Division, Hyderabad in RR No. 24/2003 -04, dated 15 -10 -2004. The appellant is M/s. Tecumseh Products India Limited, Balanagar, Hyderabad. It is on the rolls of Commercial Tax Officer, Ferozguda. The Commercial Tax Officer passed final assessment orders for the assessment year 1998 -99 by his order dated 13 -11 -2001 under the provisions of APGST Act.

(2.) THE Deputy Commissioner (CT), Hyderabad Rural Division by virtue of powers conferred under Section 20(2) of the APGST Act, having observed that the assessment order passed by the Commercial Tax Officer is prejudicial to the interests of revenue, issued pre -revision show cause notice calling for the objections of the assessee. The assessee filed its objections. However, the objections were rejected by the Revisional Authority after hearing the appellant and confirmed the proposed revision. Aggrieved by the same, the present appeal is preferred. In the appeal grounds it has been contended as follows:

(3.) HOWEVER , the learned State Representative appearing for the revenue contends that the exemptions under Rule -6 to Clauses a to I did not refer to sales tax and hence while computing the tax leviable for the works contract, the turnover also includes sales tax, which is the gross consideration received by the appellant while executing the contracts. It has been contended by the State Representative that the turnover under Section 2(s)(iii)(a)(i), means turnover which is nothing but the turnover assessed by the assessing authority for the consideration received for the value of the goods incorporated while executing the works contract.