Decided on February 20,1998



M.Ramakrishna, Chairman - (1.) BOTH these appeals are preferred by the appellant -assessee aggrieved against the common orders of the Appellate Deputy Commissioner (CT), Hyderabad Division, whereby he dismissed the appeals preferred against the orders of the Deputy Commercial Tax Officer, Saroornagar, for the assessment years 1990 -91 and 1991 -92 respectively. Particulars of the appeals are as follows: - - As the same point is involved, both the appeals, for the sake of convenience, were disposed of by way of a common order. Inspite of several opportunities were given to the appellant, there was no representation on behalf of the appellant since 5.4.1996. Hence, we are constrained to decide the appeals exparte on merits after hearing the learned State Representative and after perusing the grounds of appeals preferred by the appellant. The contention of the assessee is that they are manufacturers of Cement based paints and also registered as Small Scale Industry and that the items manufactured by him viz., Red Oxide and Yellow Oxide fall under entry 45 of the First Schedule to the APGST Act, 1957, and that they are entitled to the benefits under G.O.Ms. No. 381, Revenue, dated 9.4.1986, whereby it is liable to tax at 4 per cent only, but the assessing authority has stated it as general goods viz., Red Oxide, Synthetic Oxide and Yellow Oxide and taxed.
(2.) IN the grounds of appeals, the same contentions were raised. The learned State Representative has relied upon by the orders passed by the lower authorities. The point for consideration in both appeals is, whether the disputed item falls under entry 45 of the First Schedule to the APGST Act or not?
(3.) ENTRY 45 of the First Schedule to the APGST Act reads as follows: "Paints, Colours, dry distempers, varnishes and blanks, cellulose, lacquers, polish pigments, indigo enamels, cement -based water paints, oil bound distemper, water pigments, finishes for learner or plastic emulsion paints, turpentine oil, bale oil, white oil and thinners and also lithographic printing and duplicating inks".;

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