VIKAS MAHILA RESIDENTIAL COLLEGE Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) ALL these appeals are filed against the common order dated 25.11.98 passed by the Appellate Deputy Commissioner (CT), Guntur. The facts in brief are as follows. The appellants herein are M/s. Vikas Residential College and its sister concern M/s. Vikas Mahila Residential College, Guntur. The appellants are running educational institutions and also running Hostels for the students. All their colleges located at Guntur. They purchased paddy from unregistered dealers viz., ryots and converted them into rice and used the said rice for preparation of the food in the hostels to be supplied to the students on payment of costs in the form of boarding fee. While so, on 23.3.98 the Assistant Commissioner (CT) (Int). Guntur -II Division, issued notices to the appellants to furnish the details of their purchases and after examination of the information furnished by them the Assistant Commissioner formed an opinion that the appellants are unregistered dealers and the paddy purchased by them is taxable at the point of first purchase in the State under Item 21 of the I Schedule and as they are the first purchasers of paddy which they consumed for the supply of food are liable to pay tax at 4% on the purchase value of paddy.

(2.) HE determined the net turnover for 3 assessment years in respect of both the colleges as follows:

(3.) AGGRIEVED by the said dismissal of all the appeals, the appellant preferred all these 6 appeals separately one against each assessment year by each of the two colleges.