Decided on February 10,1998



M.Ramakrishna, Chairman - (1.) BOTH these appeals have been filed by M/s. Khakhu Sons, Kothapet, R.R. District, against the orders passed by the Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad, revising the assessment orders of the Commercial Tax Officer, Saroornagar, Hyderabad. The details are as follows: - - Since both the appeals are filed by the same assessee and the question is one and the same, for the sake of convenience they are disposed of by this common order. The turnover under dispute pertains to the sale of meat -meal. In the assessment orders they were assessed to tax at one paise in the rupee in addition to additional tax and surcharge. The revising authority in the impugned orders under appeal observed that meat -meal was liable to tax under the Seventh Schedule at the general rate at six paise in the rupee and not at one paise in the rupee. The revising authority passed the orders on the ground that meat -meal was not enumerated in any of the Schedule from one to six to the APGST Act and that for any commodity there was no specific entry in the Act. It has to be treated as unclassified one which would fall under Seventh Schedule to the Act. The appellant's objection is that the meat -meal is a poultry feed.
(2.) IT is submitted by the learned authorised representative that the question is squarely covered by the decision of this Tribunal in T.A. Nos. 139 and 140/97 in M/s. Premier Agencies, R.R. District v. State of Andhra Pradesh, dated 3.11.1997 wherein on an identical question the Tribunal answered in favour of the assessee and set aside the orders of the revising authority. On the other hand, the learned State Representative has strenuously contended that the decision of this Tribunal is the said two Tribunal Appeals requires reconsideration and he supported orders passed by the revisional authority.
(3.) THE point for consideration is whether the impugned orders of the revising authority are liable to be set aside.;

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