GARG DISTRIBUTORS PVT. LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) T .A. No. 1070/2002: This appeal is directed against the order of the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad passed in his proceedings in Appeal No. R/50/2002 -2003 Dt. 27.08.2002 dismissing the appeal preferred against the orders of the Commercial Tax Officer, Ferozguda Circle, Hyderabad in G.I. No. 98 -99 (APGST) Dt. 1.1.2002 for the year 1998 -99 under APGST Act subjecting second sales of capacitors of Rs. 5,00,30,101/ - to tax @ 16% levying tax on tax on first sales of capacitors of Rs. 13,54,302/ - @ 16% treating them as electrical goods though capacitors are classified as electronic goods as per the list published by the Electronic Commission. It is pleaded that the rate of tax for calculation of set -off has to be 16% and not 3.5% as calculated by the Commercial Tax Officer. T.A. No. 1071/2002: Against the order of the Appellate Deputy Commissioner, Hyderabad Rural Division, Hyderabad made in appeal No. R/17/2002 -03 Dt. 27.08.2002 confirming the assessment made by the Commercial Tax Officer, Ferozguda Circle, Hyderabad in G.I. No. 98 -99 (CST) Dt. 1.1.2002 under CST Act, M/s. Garg Distributors Pvt. Ltd., Balanagar, Hyderabad has preferred this appeal. The Assessment year relevant for this appeal is 1998 -99 under CST Act involving a disputed turnover of Rs. 26,12,996/ - relating to inter -State sales of capacitors subjected to tax @ 16% treating it as electronic goods.

(2.) T .A. No. 1565/2003 : this appeal is filed by M/s. Garg Distributors Pvt. Ltd., Balanagar, Hyderabad against the order of the Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad in Appeal No. R/318/2002 -03, Dt. 12.03.2003 by which the levy of tax on a disputed turnover of capacitors of Rs. 5,76,64,911/ - subjected to tax @ 16% for the year 1999 -2000 under APGST Act, was confirmed. It is contended that capacitors were treated as electrical goods though they are classified as electronic goods as per the list communicated by the Electronic Commission. It is also contended that the assessing authority erred in adopting set -off of tax at 3.5% and that if the capacitors are electrical goods taxable at 16% in the hands of the appellant, they can not be levied differently in the hands of the seller, as the goods remain the same.

(3.) THESE four appeals, two each under APGST and CST Acts, are filed by the same appellant viz., Garg Distributors Pvt. Ltd., Balanagar. They are disposed of by the common judgment since the question involved and the appellant are common.