Decided on October 18,1993

I.T.C. Bhadrachalam Paper Boards Ltd. Appellant
The State Of Andhra Pradesh Respondents


R. Bayapu Reddy, Chairman - (1.) ALL these 13 appeals are filed by the same appellant questioning the respective orders of the lower authorities regarding the exigibility of the disputed turnovers to tax and regarding rate of tax. The particulars of the present appeals are as follows: (EDITOR'S NOTE: - For want of space the details of disputed turnover in the appeals mentioned in the preamble have not been printed).
(2.) THE appellant who is common in all these appeals is M/s. Bhadrachalam Paper Boards Ltd, which is engaged in manufacturing paper, paper boards etc. It had purchased eucalyptus wood and casurina wood from various unregistered dealers during the relevant assessment years and used the same for manufacturing paper, paper boards etc. It had sold coal -ash (cinder) which was obtained after the coal was burnt when used as fuel for the purpose of manufacturing the paper board etc. The assessing authority during the assessment years 82 -83, 83 -84, 84 -85, 85 -86, 86 -87 granted exemption on the turnovers relating to sale of coal ash on the ground of second sales treating coal ash and coal as same commodities. The Dy. Commissioner however revised the orders of the assessing authority in that regard and withdrew the exemption granted by the assessing authority observing that coal ash is commercially a different commodity from the coal and as such the sale of coal ash amounts to first sale in the hands of the appellant and liable to be taxed in his hands. The appellant has preferred T.A. 191/92, 195/92, 193/92, 192/92 & 194/92 respectively questioning the said orders of the Dy. Commissioner contending that 'Coal Ash' is the same coal and they are not two different commodities, that he had purchased coal from registered dealers and so d the coal ash obtained from such coal which was burnt as fuel and that therefore the sale of coal ash amounts to second sale in his hands eligible for exemption. In T.A. Nos. 191/92, 195/92, & 193/92 which relate to the assessment years 82 -83, 83 -84 & 84 -85, the appellant has further contended in this regard that sale of coal ash is eligible for exemption under G.O.Ms. No. 606, Rev. d/9 -4 -81. During the assessment year 90 -91 & 91 -92 the assessing authority passed provisional assessment orders for various months and during the assessment year 1989 -90 also he passed provisional assessment order for the entire year subjecting the turnover relating to sale of coal ash to tax negativing the claim of exemption made by the appellant on the ground of second sales. In the same assessment orders, the assessing authority also subjected the purchase turnover of Eucalyptus and casurina wood to tax u/s. 6 -A of APGST Act by treating such wood as unclassified goods. The appellant preferred separate appeals before the Appellate Dy. Commissioner in this regard regarding rate of tax contending that the wood that was purchased by him is firewood which is liable to be taxed under entry 64 of First Schedule at 3% and such wood cannot be considered as unclassified goods to be taxed at the rate applicable to such unclassified goods. The Appellate Dy. Commissioner however dismissed the said appeals and as such the appellant has now filed the appeals in T.A. No. 461/92 relating to the provisional Assessment order for the assessment year 1989 -90 and T.A. Nos. 321/92, 322/92, 323/92, 116/93, 324/92, 325/92 & 326/92 relating to the provisional assessment orders passed during the various periods during the assessment years 1990 -91 & 91 -92.
(3.) AS the appellant is the same in all the appeals and as common points are involved for consideration, they are heard together and are being disposed of by a common order.;

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