UNITED BREWERIES LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad in Appeal No. R/19/2003 -04, dated 09 -12 -2003. The appellant is M/s. United Breweries Limited, Nacharam, Hyderabad. It is on the rolls of Commercial Tax Officer, Nacharam, Hyderabad. The Commercial Tax Officer passed final assessment order for the assessment year 1998 -1999 under the provisions of APGST Act dated 28th November, 2001. On further verification of the assessment record, it is noticed by the assessing authority that the assessee company purchased Carbon Dioxide (CO) for a sum of Rs. 1,23,981/ - during the assessment year 1998 -99 at concessional rate by using 'G' forms. It has been observed that purchase of gas by issuing 'G' forms has been withdrawn with effect from 31 -7 -1996 by Notification issued in the G.O.Ms. No. 625, dated 31 -7 -1996. Hence, the Commercial Tax Officer by order dated 31 -3 -2003 levied penalty of Rs. 1,23,981/ -. Aggrieved by the same, appeal was preferred before the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. The ADC by his order dated 09 -12 -2003, dismissed the appeal. Aggrieved by the same, the present appeal is preferred before this Tribunal.

(2.) IN the appeal grounds it has been contended as follows:

(3.) HOWEVER , the State Representative contends that in view of G.O.Ms. No. 625, dated 31 -7 -1996 Gas cannot be purchased against 'G' forms and as the appellant misused the 'G' forms, penalty is correctly levied.