JAISWAL AND SONS TARAPET VIJAYAWADA Vs. COMMISSIONER OF COMMERCIAL TAXES A P HYDERABAD
LAWS(APH)-1992-2-59
HIGH COURT OF ANDHRA PRADESH
Decided on February 12,1992

JAISWAL AND SONS, TARAPET, VIJAYAWADA Appellant
VERSUS
COMMISSIONER OF COMMERCIAL TAXES, A.P., HYDERABAD. Respondents




JUDGEMENT

Syed Shah Mohammed Quadri, J. - (1.)These two Special Appeals under Section 23 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') are filed by the same assessee challenging the validity of the orders of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad dated 24-8-1984 in CCT's Ref. LIII(l)/2319/84-l and CCT's Ref. LHI(1)/2319/84-2 respectively. Special Appeal No.1 of 1985 relates to the assessment year 1974-75 and Special Appeal No.6 of 1985 relates to the assessment year 1975-76.
(2.)The short question that arises for consideration in these appeals is whether 'battery plates' and 'battery covers' are taxable under Entry 3 or Entry 38 of the First Schedule or as un-classified goods under the Act.
(3.)The assessee has agreed to exigibility of tax on them under Entry 38 of the First Schedule to the Act and on that basis, the assessment was completed by the Assessing Authority. However, the assessee filed revisions against the orders of the Assessing Authority before the Deputy Commissioner of Commercial Taxes, Krishna Division at Vijayawada on 17-6-1979 requesting him to treat the said goods as un-classified items. The Deputy Commissioner acceded to the request of the assessee and allowed the revisions on 27-8-1980. Exercising powers under Section 20(1) of the Act, the Commissioner of Commercial Taxes, the respondent herein, revised the said orders of the Deputy Commissioner and held that the said goods fall under Entry 3 of the First Schedule to the Act and directed that the turnover of 'battery plates' and 'battery covers' should be charged at 12% by orders dated 24-8-1984. It is the validity of these orders that is challenged by the assessee in these appeals.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.