MICRO RAJ ELECTRONICS PRIVATE LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appellant is M/s. Microraj Electronics Pvt. Ltd., Jeedimetla. It deals in manufacture of double edge stainless steel shaving razor blades. The CTO, Jeedimetla finally assessed the turnover. A show cause notice before passing final assessment order was issued by the CTO to the appellant. The appellant sent letter stating that the proposed taxable turnover is in order and requested to complete the assessment for the year 1993 -94. The final assessment for the year 1993 -94 was completed by the assessing authority on the following turnovers:

(2.) TO examine the propriety, correctness and legality of the turnovers assessed, the Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad perused the assessment records. He observed that the Assessing Authority failed to assess and levy tax on the turnover of Rs. 5,47,515/ - relating to purchase of water. It is observed by the revisional authority that the assessee purchased water from unregistered dealers and failed to pay tax on it. Hence, he proposed to levy tax @ 6%+2%+SC on the turnover of Rs. 5,47,515/ - relating to the purchase of water, granting 15 days time to file objections if any. The appellant requested time to file objections but failed to do so. Hence, the Revisional Authority confirmed the revisional assessment referred in the show cause notice relating to purchase of water on the gross and net turnovers of Rs. 3,76,28,685/ - and Rs. 6,16,127/ -.

(3.) IN the grounds of appeal the appellant raised the following contentions: