VIJAYA JEWELLERS & GEMS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal has been filed challenging the orders passed by the Deputy Commissioner (CT), Abids Division, Hyderabad (hereinafter referred as the Revisional Authority) in Rc. No. D6/438/99, dated 24.03.2000 by which he has revised the assessment orders passed by the CTO, Basheer Bagh Circle, Hyderabad dated 30th May, 1998. The brief facts of the case are as follows. The appellant M/s. Vijaya Jewellers & Gems, Basheer Bagh, Hyderabad are assessees on the rolls of CTO, Basheer Bagh, Hyderabad (hereinafter referred as the assessing authority). The assessing authority passed the final assessment order on 30.05.1998 for the assessment year 1997 -98 and granted exemption on a turnover of Rs. 45,489/ - and levied tax @ 3% on the purchase of golden ornaments. Subsequently on the application of the appellant, the assessing authority passed revised orders on 12.12.1998 and levied tax @ 2% basing on the judgment of the Hon'ble A.P. High Court.

(2.) THE Revisional Authority holding that a turnover of Rs. 40,34,576/ - i.e., the turnover relating to purchase of gold ornaments from unregistered dealers liable to be taxed under Section 6 -A of the APGST Act, 1957, issued a pre revision show cause notice. Though the appellant initially sought time, subsequently failed to appear before the Revisional Authority, consequently, the Revisional Authority confirmed the proposal by his orders dated 24.03.2000, which are impugned in this appeal.

(3.) THE Learned State Representative supported the impugned orders.