Decided on September 28,2010

Venkata Ramana Stone Crushers Company Appellant


U. Yedukondalu, J. - (1.) THIS is the appeal filed against the appeal orders of the Appellate Deputy Commissioner of Commercial Taxes, Vijayawada (for short, 'ADC') vide Appeal No. VJA.I/169/2000 -2001, dated 09 -10 -2001 wherein, the ADC dismissed the appeal filed against the re -assessment orders passed by the Commercial Tax Officer, Nandigama Circle, Krishna District (for short, CTO) vide G.I No. 12864/94 -95, dated 06 -07 -2000 under the A.P. General Sales Tax Act, 1957 (for short, 'APGST Act') for the assessment year 1994 -95. 2) FACTS: - - The facts leading to the present appeal and the facts of the case of the appellants, in brief, are as follows.
(2.) THE appellants were registered dealers on the rolls of the Deputy Commercial Tax Officer, Kanchikacherla of Nandigama Circle during the impugned year 1994 -95. They did business in Granite Stone Crushers. The DCTO had finalized the assessment on the following turnovers for the impugned period: G.T.O: Rs. 6,69,380 E.T.O: NIL N.T.O: Rs. 6,69,380 The officials of Vigilance and Enforcement Wing, Vijayawada along with the staff of the Mines and Geology Department examined the business records of the appellants specifically with reference to the particulars of electricity consumption made by them. They had worked out the production particulars of stone chips for the year 1994 -95 on the basis of electricity consumption and had finally concluded that the sales recorded in the books of accounts were disproportionate to the production particulars arrived at on the basis of the electricity consumption. They had accordingly worked out the sales suppressions on the basis of the electricity consumption.
(3.) THE Vigilance and Enforcement Wing, Vijayawada communicated the above facts to the DCTO, Kanchikacherla of Nandigama Circle along with the inspection material. Then the CTO of the Nandigama Circle re -assessed the appellants for the impugned period on additional turnover which was considered to be sale suppression and raised a demand of Rs. 37,66,636. Aggrieved by these orders, the appellants had preferred the first appeal before the ADC. The ADC remanded the appeal for de -novo examination. As a result of the remand orders of the ADC, the appellants were requested by the CTO to produce the books of accounts for the year 1994 -95 and other information of working details of the crusher. A show -cause notice was issued in this regard and the appellants failed to produce the books of accounts and the required information before the CTO even after a lapse of nearly eight (8) months period. Finally, the CTO passed orders confirming the total and net turnovers as under : - - G.T.O:Rs.44,36,020 E.T.O: NIL N.T.O: Rs. 44,36,020;

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