SRI KANAKA DURGA AQUA FEEDS AND ACCESSORIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) CHALLENGE in this appeal is to the order dated 20.12.2004 of the Deputy Commissioner (CT), Nellore Division (The DC for short) whereunder while revising the assessment order of the assessing officer he has withdrawn the exemption allowed to the appellant under section 5(2) of the CST Act relating to the goods imported from the foreign country of Hongkong and levied tax on turnover relating to first sale of shrimp feed and chemicals sold by the appellant to the customer within the State of A.P., the present appeal is preferred by the appellant. Facts: - -

(2.) AGGRIEVED by the impugned order of the DC, the instant appeal is preferred by the appellant assailing the legality and validity of the impugned order.

(3.) RIVAL Contentions: - -