- (1.) ORDERS passed in exercise of the power to withhold refunds under Section 33 -C of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act of 1957') is challenged in this batch of writ petitions.
(2.) M /s Pulp N Pack Private Limited, Nidadavolu, West Godavari District, is the common petitioner in these writ petitions. It is a Small Scale Industry (SSI) engaged in the trade of pulp moulded egg trays, corrugated boxes and waste paper. It was assessed to tax under the provisions of the Act of 1957 and the Central Sales Tax Act, 1956 (for short 'the Act of 1956') for the assessment years 2001 -02 to 2004 -05. The petitioner claimed exemption from tax liability under both the enactments insofar as its turnover pertaining to second sales of pulp moulded egg trays was concerned placing reliance on G.O.Ms. No. 1091 Rev. (CT -II) Department dated 31.10.1994. It was the case of the petitioner that it had purchased pulp moulded egg trays from Small Scale Industries (SSIs) in the State and had in turn subjected them to intra and inter state second sales. The petitioner claimed tax exemption in respect of this turnover relying on the aforestated G.O. The Commercial Tax Officer, Nidadavolu Circle, Nidadavolu, the first respondent in these cases, accepted its claim and granted exemption as sought. However, the Deputy Commissioner (Commercial Taxes), Eluru, the second respondent, exercised revisional jurisdiction under the Statute and held that the petitioner was not entitled to such exemption as the same was available only to a manufacturer -cum -seller of pulp moulded egg trays. Thereupon, demand notices were issued to the petitioner by the first respondent under both the enactments assessing to tax the turnover relating to second sales of pulp moulded egg trays.
(3.) AGGRIEVED thereby, the petitioner approached the Sales Tax Appellate Tribunal ('the STAT'), Visakhapatnam, by way of independent appeals. The appeals filed under the Act of 1957 were numbered as T.A. Nos. 57, 58, 59 and 60 of 2007 while the appeals under the Act of 1956 as T.A. Nos. 61, 62, 63 and 64 of 2007. As required by the statute, the petitioner deposited Rs. 3,05,232/ - being 25% of the disputed tax under the Act of 1957 for the four assessment years viz, 2001 -02 to 2004 -05 and Rs. 25,28,421/ - towards 25% of the disputed tax under the Act of 1956 for the same four assessment years, towards deposits required to be made as a condition precedent to preferring an appeal, hereinafter referred to as the 'deposits'.;