NUTRINE MARKETING PRIVATE LIMITED Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
Nutrine Marketing Private Limited
STATE OF ANDHRA PRADESH
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N. Ratna Raju, Member (D) -
(1.) THE appellants are M/s. Nutrine Marketing Pvt. Ltd., Chittoor (T.A. No. 834/2002); M/s. Nutrine Biscuits Ltd., Chittoor (T.A. No. 835/2002); and M/s. Nutrine Confectionery Company Ltd., Chittoor (T.A. No. 836/2002). Connected references and impugned turnover/taxes are as linked up in the following table:
(2.) THESE appeals are broadly connected. Common grounds are urged. And common arguments advanced. We, therefore, propose to dispose of these appeals by a common order. Short overview of the facts leading to these appeals is as follows:
(3.) THE appellants are assessees on the rolls of Commercial Tax Officer -II (FAC) Chittoor (for short, 'the assessing authority'). Their assessments for the year 1997 -98 under APGST Act, '57 (for short 'the Act') were finalized by proceedings reflected in Column 3 of the above table. Aggrieved by the said assessments, the appellants preferred first appeal before the Appellate Deputy Commissioner (CT), Kurnool (for short, 'the appellate authority'), who partly allowed and remanded and partly dismissed the appeals vide references shown in column 4 of the table supra. Again aggrieved, the appellants preferred second appeals before this Tribunal. And the elements of the disputed turnover/taxes are as follows:;
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