GTL INFRASTRUCTURE LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the proceedings of the Appellate Deputy Commissioner (CT)., Punjagutta, Hyderabad in Appeal No. B/123/2008 -09, dated 27 -12 -2010. The appellant is M/s. GTL Infrastructure Limited, Begumpet, Hyderabad registered under the AP VAT Act, 2005 and CST Act '56 and assessee on the rolls of Commercial Tax Officer, SD Road Circle, Secunderabad, Hyderabad (also called as 'Registering Authority'). The Registering Authority found that the appellants are erecting towers and leasing the sound transmission lines to M/s. Airtel, Tata Indicom etc; and he scrutinized the details or declaration forms i.e., 'C' forms utilized by the assessee/company and observed that the appellant purchased goods like Shelter, Fuse Disconnect or, Copper, Fuse, Surge Arrester, Stabilizers, D.G. Sets, Power plant, D.G. Sets, Towers Tower, Shelter, Batteries @ BGT Cable, GBT Tower Parts, Fabrication of Tower and Voltage Regulators which were not declared in the Certificate of Registration under CST Act, '56 proposed and issued notice levying penalty under CST under Section an amount of Rs. 3,07,79,134/ -. The assessee -company filed objections, the Registering Authority examined and considered the objections, and levied penalty for an amount of Rs. 2,11,28,394/ - on the purchase of Stabilizers, Diesel Generator Sets etc., made by the appellant from outside the State against the C forms and passed order dated 17 -12 -2008. Aggrieved by this order, the appellant preferred an appeal before the Appellate Deputy Commissioner (CT)., who in his order dated 27 -12 -2010 dismissed the appeal.

(2.) AGGRIEVED by this order, the appellant filed the appeal before this Tribunal contending in the grounds of appeal as follows:

(3.) ON the other hand, the learned State Representative supported the orders passed by the lower authorities.