KANTI BROTHERS Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
STATE OF ANDHRA PRADESH
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A.Narasimha Rao, Member (Dept.) -
(1.) THIS appeal has been filed by M/s. Kanti Brothers, Kurnool, against the orders of the Deputy Commissioner (CT), Kurnool, dated 21.6.1996 in Spl. R. No. 50/95 -96, revising the assessment orders of the Commercial Tax Officer No. 1, Kurnool in G.I. No. 2005/91 -92, dated 16.5.1992. The disputed turnover is Rs. 36,08,080 -00. The disputed turnover related to purchase of empty tins from unregistered dealers. The assessing authority allowed exemption on the ground that the tins purchased for packing material which are used along with oil and was taxable; same rate at which oil packed was taxable, if oil was not taxable at all the packing material also was not taxable. The revising authority observed that only oil was sold and the sale bills did not show the rate of tins and oil separately and therefore tins were disposed off along with oil otherwise than by way of sale in the State.
(2.) THE authorised representative has cited the decision of this Tribunal in T.A. 944/96, dated 31.12.1997 in identical case. The case was decided as follows: - -
"Section 6C of the APGST Act as it stood during the year 1991 -92, to which the assessment related read as follows:
"6 -C. Levy of tax on packing materials notwithstanding anything in Section 5 and 6 -A, where goods packed in any materials are sold or purchased, the materials in which the goods are so packed shall be deemed to have been sold or purchased along with the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sale, or, as the case may be, purchase of goods themselves."
According to that Section the material in which the goods were packed deemed to have been sold along with the goods. Section 6 -A of the APGST Act applies to goods purchased from persons other than registered dealers and disposed off or despatched otherwise than by way of sale. Since according to Section 6 -C of the APGST Act tins were deemed to have been sold the provisions of Section 6 -A were not attracted."
Since the facts are identical and since that appeal was allowed on the facts and the revisional orders were set aside, this appeal also is to be allowed. In the Result, the appeal is allowed, the orders of the revising authority are set aside and the assessment orders are restored.
Dictated to the Stenographer, transcribed by him, pronounced in the Open Court on this the 26th day of February, 1998.
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