LAKSHMINARASIMHA GROUNDNUT TRADERS Vs. STATE OF ANDHRA PRADESH
LAWS(ST)-1998-1-8
SALES TAX TRIBUNAL
Decided on January 06,1998

Appellant
VERSUS
Respondents

JUDGEMENT

Girija Jagannath, Member (A) - (1.) THIS appeal is filed against the orders of revision passed by the Addl. Commissioner(CT) and Joint Commissioner(Legal) Office of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad, in proceedings CCT's Ref. L. III (3) 635/92 -9, revising the orders of the ADC (CT) (Kurnool), Dated: 18 -12 -1990 arising out of the orders of the Commercial Tax Officer, Hindupur, in G.I. No. 1078/84 -85, dated 4th January, 1990. The appellant is a registered dealer in groundnuts and effected sales to various dealers within and outside the State. The appellant was originally assessed and granted exemption on certain turnovers of purchase of groundnuts as they were sold to subsequent dealers. The assessment was revised by the Commercial Tax Officer, withdrawing exemption on the purchase turnover of groundnuts, which were allegedly sold subsequently to M/s. Sudhakar Oil Mills to the tune of the disputed turnover of Rs. 1,16,280/ -. The only ground for withdrawing exemption was that M/s. P. Sudhakar Oil Mills failed to account for the purchases made by them from the appellant.
(2.) THE Appellate Deputy Commissioner(CT) allowed the appeal observing that the appellant had discharged primary onus by submitting details of transport of goods, payment received and by submission of affidavits signed by the purchaser M/s. P. Sudhakar Oil Mills, that the appellant should have been given opportunity to cross -examine M/s. Sudhakar Oil Mills, that merely because of latter party failed to account for the transactions, it was not sufficient ground to disbelieve the sales to such party recorded by the appellant. The Appellate Deputy Commissioner's order dealing with the appeals by four different appellants including present one and in all the cases, the appellants had submitted affidavits from subsequent buyers which were accepted by the Department excepting the affidavits from M/s. P. Sudhakar Oil Mills. The Appellate Deputy Commissioner, also observed that all the affidavits signed by M/s. P. Sudhakar Oil Mills as submitted by different appellants bore the same kind of signature on behalf of M/s. P. Sudhakar Oil Mills, that there was no whisper of any allegation from the Department that the appellants had a hand in fabrication of the affidavits and hence enquiries were called for in the case of M/s. P. Sudhakar Oil Mills for suppression of purchase of groundnuts and sale of bye products of crushing them. Accordingly he allowed the appeals. The revising authority set aside the order of the Appellate Deputy Commissioner, and restored the reassessment order of the Commercial Tax Officer. Hence the present appeal before us.
(3.) THE point for consideration is, whether the orders of revision are valid and legal and whether the disputed turnover of Rs. 1,16,280/ - relating to purchase of groundnut seed is taxable in the hands of the appellant?;


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