REPLICA AGENCIES Vs. STATE OF A.P.

JUDGEMENT

(1.) THESE two appeals are filed questioning the respective orders of the revisional authority (Deputy Commissioner) who revised the orders of the assessing authority regarding rate of tax on the relevant disputed turnovers. The particulars of the appeals are as follows:

(2.) THE appellant in T.A. 576/93 is M/s. Replica Agencies, who is a dealer in Xerox Machines and their parts. During the Assessment year 1986 -87 the assessing authority subjected the disputed turnover of Rs. 6,73,604/ - to tax treating the Xerox Machines and their parts as 'Machinery Parts' falling under entry 83 of First Schedule. The Deputy Commissioner revised the said orders and treated the xerox machines as duplicating machines' failing under entry 12 of First Schedule. The appellant has preferred T.A. 576/93 questioning such orders of the Deputy Commissioner.

(3.) THE points for consideration are: