KAKATI KARSHAK INDUSTRIES (P) LIMITED Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
Kakati Karshak Industries (P) Limited
STATE OF ANDHRA PRADESH
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N. Ratna Raju, Member (D) -
(1.) THE appellant herein prefers this Appeal Memorandum in Form APP 401 under Section 33 read with Rule 44(1)(a) of the Andhra Pradesh Value Added Tax Act, 2005 (for short, 'the Act') challenging the proceedings of the Authority for Clarification and Advance Ruling, dated 02 -02 -2008 issued in exercise of power under Section 67 of the Act. This appeal gives rise for adjudication of this short point.
Whether - a) Vacuum pumps and their spares and accessories;
b) Pre water separator pumps and their spares and accessories; and
c) Gear pumps and their spares and accessories fall under the ambit of Entry 17 of the IVth Schedule liable to tax at 4%?
Before embarking on answering, we may briefly recount the facts leading to the controversy involved in this appeal.
(2.) M /s. Kakati Karshak Industries (P) Ltd., IDA Nacharam, Hyderabad (for short, 'the appellant company') are registered under the A.P. Value Added Tax Act, 2005. Their Tax Payer Identification number (for short 'TIN') is 28640260812. They are on the rolls of Commercial Tax Officer, Nacharam Circle. They are manufacturers and sellers of Vacuum pumps, Pre Water Separator Pumps, Gear Pumps and their spares/accessories. A.P. VAT Act, 2005 was introduced in the State of Andhra Pradesh with effect from 1 -4 -2005. Under the said Act, names of different commodities (goods) are enlisted under Schedules I, II, III, IV, V and VI taxable at different rates. Whilst so, the appellant company viewed that the goods (Vacuum Pumps, Pre Water Separator Pumps, Gear Pumps and their spares/accessories) fall under Entry 17 of the IVth Schedule of the Act taxable at 4%. With a view to get its view confirmed the appellant company besought an Advance Ruling and accordingly urged the Authority for Clarification and Advance Ruling (for short, 'the Advance Ruling Authority'). The said authority however issued ruling in CCT's Ref. No. AR/Com/80/2007, dated 02 -02 -2008 clarifying that the goods in question fall under the Residuary Schedule V liable to tax at 12.5%. Thus, the appellant company was unsuccessful before the Advance Ruling Authority. Aggrieved by the said ruling, the appellant company prefers this appeal urging as follows:
(3.) PRELIMINARY ground urged is this:;
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