S.S. ORGANICS LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE short question that arises for adjudication in this appeal is this:

(2.) M /s. S.S. Organics Limited, Ameerpet, Hyderabad are a public limited concern (for short 'the appellants') They are dealers in Bulk Drugs. Their assessment for the year 1995 -96 under CST Act, 56 was finalized by the Commercial Tax Officer, Punjagutta Circle by order dated 17.3.1999 on a Net Turnover of Rs. 2,27,79,916/ -. The said net turnover contained a turnover of Rs. 95,24,899/ - relating to inter -State sales of bulk drugs not covered by 'C' forms. The assessing authority subjected the said turnover to tax at 1% tax rate. The Deputy Commissioner (CT)., Punjagutta Division by order dated 21 -12 -2000 revised the assessment following the decision of the Apex Court in the case of State of Rajasthan and Another Vs. Sarvotham, Vegetable Products (1996) 101 STC 547 that filing of statutory forms as laid down in Section 8(4) of the CST Act is required for availing concessional rate of tax under Section 8(1) of the said Act in spite of the provisions contained in G.O. Ms. No. 1271, Revenue (CT -II) Department, dated 31 -12 -1994.