STATE OF ANDHRA PRADESH Vs. LAXMI DALL OIL MILL
LAWS(APH)-1992-9-22
HIGH COURT OF ANDHRA PRADESH
Decided on September 04,1992

STATE OF ANDHRA PRADESH Appellant
VERSUS
LAXMI DALL OIL MILL Respondents

JUDGEMENT

SYED SHAH MOHAMMED QUADRI, J. - (1.)THIS is a State's revision against the order of the Tribunal dated February 26, 1982, in Tribunal Appeal No. 638 of 1979.
(2.)THE respondent-assessee is the dealer in oil, oil-seeds, etc. The case relates to the assessment year 1975-76. The relevant entry No. 128 reads as follows : " Edible oils (other At the point of first 3 naya paise in the than groundnut oil sale in the State. rupee. " and refined oil)
On the turnover of Ambada oil, the assessing authority levied tax at 3 per cent. The revisional authority set aside that order and held that it was not an edible oil to be taxed at 3 per cent and directed it to be taxed at 4 per cent. Against the order of the revisional authority, the respondent-assessee filed an appeal before the Sales Tax Appellate Tribunal. Following its earlier order in T. A. Nos. 492 and 504 of 1979 dated April 25, 1981, the Tribunal held that there was evidence to show that the Ambada oil is an edible oil; that for want of evidence supporting the view of the revisional authority the order of the revisional authority could not be sustained and in that view of the matter the Tribunal allowed the appeal.

(3.)THE learned Government Pleader for Commercial Taxes, submits that the revisional authority has held that in common parlance Ambada oil is not an edible oil and therefore, the order of the Tribunal is illegal.
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