SRI DEVI AGENCIES Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
Sri Devi Agencies
STATE OF ANDHRA PRADESH
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M. Ramakrishna, Chairman -
(1.) THIS appeal is preferred by M/s. Sri Devi Agencies, Secunderabad, who were finally assessed by the Commercial Tax Officer, R.P. Road Circle, Secunderabad in Asst. No. 1054/89 -90 (APGST), dated 15.6.1991 on a gross and net turnover of Rs. 24,22,018.78 and Rs. 23,62,235.03 respectively. While making the final assessment, the assessing authority levied tax @ 8.5% +10% surcharge treating that the ball -bearings and roller bearings fall under Entry 139 of the First Schedule to the APGST Act, 57. The assessee preferred appeal before the Appellate Deputy Commissioner, Secunderabad Division, Hyderabad against the said orders, who remanded back to the assessing authority to enquire about the goods involved under dispute as to whether they answer to the description "Bearings" referred to under Entry 139 of the First Schedule to the APGST Act or merely bushes as alleged by the assessee. In the impugned orders in CCT's Ref. L. III(1)/216/92 -2, Dated 19.2.1994, the learned Addl. Commissioner (CT) & Joint Commissioner (Legal), Hyderabad invoking the provisions of Sec. 20(2) of the APGST Act passed the impugned orders after issuing show cause notice and after considering the objections raised by the assessee holding that the goods sold by the dealer fall under Item 139 to the First Schedule of the APGST Act and therefore the assessee is not eligible for concessional rate of tax. Accordingly, he set -aside the orders of the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad, which is found prejudicial to the interests of the State and restored the orders of the assessing authority. Aggrieved against the same, the assessee has come up with the present appeal before us. It is contended by the learned counsel for the appellant that the Appellate Deputy Commissioner remanded the matter back to enquire about the goods involved under dispute as to whether they fall under Entry 139 of the First Schedule to the Act or merely bushes as alleged by the appellant and that being so, when it was remanded back for the purpose of verification, the learned Additional Commissioner erred in exercising the jurisdiction of revisional powers. He has also produced before us the bearings and stated that they do not fall under the description of Item 139 of the First Schedule to the APGST Act. The Joint Commissioner ought to have seen that the Item 139 covers only roller bearing whether ball/roller but not stationary bearings sold by the appellant, which more function as bush.
(2.) ON the other hand, the learned State Representative has relied upon the orders passed by the Revisional Authority. The point for consideration is whether the bearings sold by the appellant fall within the description of Entry 139 of the First Schedule to the APGST Act or not.
(3.) ITEM No. 139 of the First Schedule to the APGST Act reads as follows:
"139 - Rolling bearings, that is to say, ball or roller bearings of all kinds".;
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