Decided on January 21,1998

Kamadhenu Paper Agencies Appellant


M.Ramakrishna, Chairman - (1.) ALL these four appeals have been filed by M/s. Kamadhenu Paper Agencies, Vijayawada -I aggrieved against the orders of the Appellate Deputy Commissioner (CT), Vijayawada dated 13.11.1996 filed against the assessment orders of the Commercial Tax Officer, Samarangam Chowk, Vijayawada. Since all these four appeals are filed by the same appellant and the issue involved is common, for the sake of convenience, all these appeals are heard together and are disposed off by this common order. The details are as follows: The assessments pertaining to 1991 -92, 1992 -93 and 1993 -94 covered by T.A. Nos. 234/97; 235/97 and 236/97 were re -assessments whereas, the assessment relating to 1994 -95 covered by T.A. No. 237/97 was original assessment. In respect of the years 1991 -92; 1992 -93 and 1993 -94, the appellant was originally assessed by the Commercial Tax Officer. While making the assessment for the year 1994 -95, the assessing authority discovered that the appellant obtained paper from outside the State by issuing 'F' forms and that the corresponding sales of paper were not assessed in the original assessments. He, therefore made re -assessments bringing the disputed turnovers to tax. The disputed turnovers of the four years relate to sales of cut -waste newsprint.
(2.) IT is submitted by the learned authorised representative that as regards the assessment years 1991 -92. 1992 -93 and 1993 -94, the assessing authority cannot revise his own order without information de hors the assessment. The alternative contention in respect of these appeals and the only contention in respect of T.A. No. 237/97 is that cut -waste news -print is exempt from sales tax vide G.O.Ms. No. 130, Dated 14.2.1989. The appeals were dismissed on the ground that the appellant has not reported the receipt of stock from outside the State i.e., their Head Office at Madras on issue of 'F' forms and the manner of their disposal at the time of making the final assessments for the years 1991 -92; 1992 -93; and 1993 -94. That the purchases mentioned in the related trading accounts only are furnished at the time of final assessments; that the first sales of paper should not have come to light had the assessing authority not probed into the manner of usage of the 'F' forms received by the appellant and that therefore, the contention of the appellant that the assessing authority was not justified in invoking Section 14(4) (cc) and passing the impugned orders is untenable. The appeals were also dismissed on the ground that cut -waste newsprint would fall under item "Other kinds of paper" and was not a waste paper covered by G.O.Ms. No. 130, Dated 14.2.1989. Though in the memorandum of appeals in T.As. 234/97, 235/97 and 236/97 the disputed turnover was Rs. 9,48,840/ -; 10,72,950/ - and 9,88,380/ - he restricted the claim to a turnover of Rs. 8,97,672/ -; 10,39,480/ - and 5,85,437/ - respectively. As regards the other appeal i.e., T.A. No. 237/97, the disputed turnover is Rs. 26,67,060/ - and it relates to regular assessment for the year 1994 -95. Aggrieved against the action of the lower authorities, the appellant has come up with these appeals. On the other hand, the learned State Representative has relied upon the orders passed by the lower authorities.
(3.) THE points for consideration are: (i) Whether in respect of the appeals in T.As. 234/97; 235/97 & 236/97 the assessing authority has no jurisdiction to revise his own order? and (ii) In respect of all the four appeals, whether cut -waste news print is waste paper exempt from sales tax under G.O.Ms. No. 130, dated 14.2.1989?;

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